Withers v. Jones'
Supreme Court of Virginia
Appeal from a decree of the Circuit Court of City of Kichmond. Decree for defendants. Complainants appeal. This is a suit in equity having for its purpose the restraining of the collection of an inheritance tax of $17,-504.79, assessed by the -clerk- of -the Circuit Court of the city of Suffolk, against the real and personal- estate of a testator, Wm.
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Appeal from a decree of the Circuit Court of City of Kichmond. Decree for defendants. Complainants appeal. This is a suit in equity having for its purpose the restraining of the collection of an inheritance tax of $17,-504.79, assessed by the -clerk- of -the Circuit Court of the city of Suffolk, against the real and personal- estate of a testator, Wm. H. Jones, Jr., deceased, which passed by the will of such testator, of which $16,934.79 was assessed as such tax on the personal estate and $570.00 was assessed as such tax on the real estate which the executrix was not authorized by the will to…
1Opinion of the Court
Sims, J.,
after making the foregoing statement, delivered the following dissenting opinion:
The questions raised by the assignments of error and the positions taken by the Commonwealth thereon, will be considered and passed upon in their order as stated below, in so far as may be necessary for the decision in my view of the case.
1. Had the appellants a remedy to obtain relief from the assessment of the inheritance tax complained of, if erroneous, by motion under sections 567, 568, and 569 of the Code?
This question has not heretofore been presented for decision nor has it been passed upon by…
2Cases cited31 opinions
- Munn v. IllinoisSupreme Court of the United States · 1877
- Butchers' Benevolent Ass'n v. Crescent City Live-Stock Landing & Slaughter-House Co.Supreme Court of the United States · 1873
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Stuart v. . PalmerNew York Court of Appeals · 1878
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3Cited by5 opinions
- County of Sussex v. JarrattSupreme Court of Virginia · 1921
- Commonwealth v. Herbert & HerbertSupreme Court of Virginia · 1920
- Commonwealth v. CarterSupreme Court of Virginia · 1920
- Commonwealth v. PattersonSupreme Court of Virginia · 1920
- Heth v. CommonwealthSupreme Court of Virginia · 1920