Legal Opinion
Commonwealth v. McCauley's
Court of Appeals of Kentucky
Decided October 27, 1915PublishedCited by 5 opinions
Appeal from Jefferson Circuit Court (Chancery Branch, First Division).
1Opinion of the Court
Opinion op the Court by
Judge Settle
Affirming.. This is an. appeal from a judgment of the Jefferson Circuit Court, Chancery Branch, First Division, dismissing a proceeding instituted by- a revenue agent to recover an inheritance tax claimed to be due the Commonwealth, from the estate of Winifred McCauley, deceased, under Section 4281a, Kentucky Statutes. The proceeding was commenced in the Jefferson County Court, and upon being there dismissed was appealed to the circuit court, with the result stated. The dismissal in the county court was based upon the ground that the estate was not liable…
2Cases cited4 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Emmons v. ShawMassachusetts Supreme Judicial Court · 1898
- Fritz v. TudorCourt of Appeals of Kentucky · 1866
- Commonwealth v. CampbellCourt of Appeals of Kentucky · 1908
3Cited by5 opinions
- Haddad v. Louisville Gas & Electric CompanyCourt of Appeals of Kentucky (pre-1976) · 1970
- Akins v. City of CovingtonCourt of Appeals of Kentucky (pre-1976) · 1936
- Commonwealth v. Fidelity & Columbia Trust Co.Court of Appeals of Kentucky (pre-1976) · 1940
- Blair v. DayCourt of Appeals of Kentucky · 1979
- Commonwealth ex rel. Luckett v. De LongCourt of Appeals of Kentucky · 1958