Mrs. Alibe Carter Bailey, Petitioners v. Cherokee County Appraisal District, Respondents

Summary

The Texas Supreme Court held that ad valorem taxes accruing on estate property during administration are claims against the estate, not personal liabilities of the heirs, and therefore must be brought in the probate court; it reversed the Court of Appeals and dismissed the taxing authorities' claims. Justice Gonzalez dissented, arguing that the heirs are personally liable and the district court had jurisdiction.