Commonwealth ex rel. Cummins v. Ryan's
Court of Appeals of Kentucky
CASE 76. — PROCEEDING BY THE COMMONWEALTH BY THE SHERIFF OF BRACKEN COUNTY, AGAINST MARTHA A. RYAN’S EXECUTORS TO LIST CERTAIN OMITTED PROPERTY FOR TAXATION — Appeal from Bracken Circuit Court. James P. Harbeson, Circuit Judge. Judgment for defendants, plaintiff appeals! — AUTHORITIES CITED. Ky. Stats., sections 3847, 2515, 2523, 4241; Cooley on Taxation, vol. 1, pp. 19, 21; Commonwealth v. Arnold, 80 Ky., 135; Commonwealth v. Nute, 72 S. W., 1090. j AUTHORITIES CITED.
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CASE 76. — PROCEEDING BY THE COMMONWEALTH BY THE SHERIFF OF BRACKEN COUNTY, AGAINST MARTHA A. RYAN’S EXECUTORS TO LIST CERTAIN OMITTED PROPERTY FOR TAXATION — Appeal from Bracken Circuit Court. James P. Harbeson, Circuit Judge. Judgment for defendants, plaintiff appeals! — AUTHORITIES CITED. Ky. Stats., sections 3847, 2515, 2523, 4241; Cooley on Taxation, vol. 1, pp. 19, 21; Commonwealth v. Arnold, 80 Ky., 135; Commonwealth v. Nute, 72 S. W., 1090. j AUTHORITIES CITED. Session Acte 1906, ch. 22, p. ¡,8, and' especially 228 • Ky. Stats., sections 3847, 4021, 2523., 4241, 3860, 469, 3870, 3871,…
1Opinion of the Court
Opinion of the Court by
Chief Justice O’Rear
Reversing.
This proceeding in the county court to require the personal representatives of a deceased taxpayer to list property which had been omitted from assess^ ment was begun within a week or so after the taxpayer’s death and the qualification of the executors of her will. It was dismissed because the court deemed it had been brought in violation of section 3847, Ky. St. 1903, prohibiting the bringing of any action other than to settle the estate against a decedent’s estate within six months of the qualification of its personal representative. The…
2Cases cited4 opinions
- Cassidy v. YoungCourt of Appeals of Kentucky · 1891
- Baldwin v. HewittCourt of Appeals of Kentucky · 1889
- Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903
- Commonwealth v. NuteCourt of Appeals of Kentucky · 1903
3Cited by4 opinions
- Commonwealth v. WeissingerCourt of Appeals of Kentucky · 1911
- Commonwealth v. GloverCourt of Appeals of Kentucky · 1909
- Stearns Coal & Lumber Co. v. CommonwealthCourt of Appeals of Kentucky · 1915
- City of Covington v. ShinkleCourt of Appeals of Kentucky · 1917