Conner v. Parsley
Court of Appeals of Kentucky
Appeal from Boone Circuit Court.
1Opinion of the Court
Opinion op the Court by
Turner, Commissioner
— Affirming.
The appellee filed this equitable action seeking to enjoin. the sheriff of Boone county from collecting and the executor of W. H. Senour, deceased, from paying an inheritance tax of five per cent of the value of a devise to the plaintiff in the will of Senour, and claiming she is only liable for a tax of one per cent.
The question involves the interpretation of subsection 2, section 4281a, Kentucky Statutes, where there is a classification of the persons subject to an inheritance tax and classifying them so as that the rate of taxation…
2Cases cited8 opinions
- In Re the Appraisal of the Estate of BeachNew York Court of Appeals · 1897
- Humphrey's Ex'r v. WadeCourt of Appeals of Kentucky · 1886
- In re Butler's EstateNew York Supreme Court · 1890
- In Re the Estate of DavisNew York Court of Appeals · 1906
- In re Nichols' EstateNew York Supreme Court · 1895
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Davis H. Elliot Co. Inc. v. Caribbean Utilities Co., Ltd.Court of Appeals for the Sixth Circuit · 1975
- Staples v. CommonwealthKentucky Supreme Court · 2014
- Blackburn v. CommonwealthCourt of Appeals of Kentucky · 1924
- Durning v. SummerfieldCourt of Appeals of Kentucky (pre-1976) · 1951
- Durning v. SummerfieldCourt of Appeals of Kentucky · 1951
3 more not listed; retrieve them via the Exa API.