Mississippi Code

Miss. Code Ann. § 27-10-5 (2026)

[Repealed]

✓ current as of July 2026
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Laws, 1994, ch. 348, § 1, eff. 1/1/1995.

Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.


Notes of Decisions
Cited in 3 cases, 2004–2017 · leading case: In Re Est. of Necaise, 915 So. 2d 449 (Miss. 2005).
In Re Est. of Necaise, 915 So. 2d 449 (Miss. 2005). · cites it 11× “Mississippi Code Annotated §§ 27-10-5, and -7, give the testator the power to recover this amount.”
Raymond Necaise v. Cheryl Seay (Miss. 2004). · cites it 8× “Miss. Code Ann. § 27-10-5 (d) defines “person interested in the estate” as follows: any person including an executor, administrator, guardian, conservator or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent…”
Est. of Sommers v. Comm'r, 149 T.C. No. 8 (Tax Ct. 2017). · cites it 5× “27-10-5(d) (defining "person interested in *100 the estate" to mean "any person * * * entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest therein included in the decedent's taxable estate").”
— Miss. Code Ann. § 27-10-5(d) — 1 case
In Re Est. of Necaise, 915 So. 2d 449 (Miss. 2005). “Mississippi Code Annotated §§ 27-10-5, and -7, give the testator the power to recover this amount.”
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