Booth's Exr. v. Commonwealth ex rel Jefferson County Atty.
Court of Appeals of Kentucky
CASE 12. — PROCEEDING BY THE COUNTY ATTORNEY OP JEFFERSON COUNTY IN THE NAME OF THE COMMONWEALTH AGAINST ARMILDA U. BOOTH’S EXECUTOR TO COLLECT AN INHERITANCE TAX.— Appeal from Jefferson Circuit Court (Chancery Branch, Second Division). Samuel R. Kirby, Judge. From a judgment of the Circuit Court affirming a judgment of the County Court the executor appeals.
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CASE 12. — PROCEEDING BY THE COUNTY ATTORNEY OP JEFFERSON COUNTY IN THE NAME OF THE COMMONWEALTH AGAINST ARMILDA U. BOOTH’S EXECUTOR TO COLLECT AN INHERITANCE TAX.— Appeal from Jefferson Circuit Court (Chancery Branch, Second Division). Samuel R. Kirby, Judge. From a judgment of the Circuit Court affirming a judgment of the County Court the executor appeals. LEGAL PROPOSITIONS. 1. The present income tax law is a tax upon the estate, and is an unequal and discriminative tax, in violation of the Bill of Rights and sections 170 and 171 of the State Constitution. (Bill of Rights, sections 1 and…
1Opinion of the Court
Opinion of the Court by
Judge Settle —
Affirming.
Mrs. Armilda U. Booth, a childless widow and resident of Jefferson county, Ky., died in December, 1906, *93leaving a will by which legacies of various amounts were bequeathed to her collateral kindred and to strangers. The executor appointed by the will on December 24, 1906, duly qualified as ■ such and has since had charge of the estate. Shortly thereafter, and before the payment of any of the legacies bequeathed by the will, the Commonwealth of Kentucky, on relation of the county attorney of Jefferson, county, filed in the Jefferson county court a…
2Cases cited29 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- United States v. FoxSupreme Court of the United States · 1877
- Plummer v. ColerSupreme Court of the United States · 1900
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3Cited by47 opinions
- Estate of WatkinsonCalifornia Supreme Court · 1923
- Poulsen v. HoffOregon Supreme Court · 1921
- Boyer v. EmersonSupreme Court of Iowa · 1921
- In Re Estates of HarknessSupreme Court of Oklahoma · 1921
- Commonwealth v. CarterSupreme Court of Virginia · 1920
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