Oates, Com'r of Revenue v. Ballard

Opinion of the Court by

Judge Sims

Affirming.

The question for determination is whether the state income tax on a revocable trust is payable by the beneficiary or by the creator of the trust. The Department of Revenue of Kentucky assessed the tax against the grant- or, which ruling was sustained by the Kentucky Tax Commission and the grantor appealed to the Franklin Circuit Court. The court set aside the assessment and the Commissioner of Revenue appeals.

In 1936 appellee, Mrs. Jane Pish Ballard, then and now a resident of Kentucky, together with her brother, F. S. Pish, then and now a resident…