Legal Opinion

Commonwealth v. Carter

Supreme Court of Virginia

Decided January 22, 1920PublishedCited by 22 opinions

Appeal from a decree of the Circuit Court of Clarke county. From the decree defendants appeal and complainants assign cross-érror.

1Opinion of the CourtPrentis, J.

Agnes Mayo Carter, executrix, widow of Thomas Nelson Carter, deceased, and Isabella B'urwell Carter, his daugh*474ter, the sole beneficiaries under his will, instituted their suit in. equity in the Circuit Court of Clarke county on June 5, 1918, complaining of the assessment of inheritance -taxes under section 44 of the tax bill, as amended March 22, 1916 (Acts 1916, p. 812). The Auditor of Public Accounts was not made a party to the suit, but promptly appeared by counsel, upon his own motion was made a party defendant, and filed his demurrer and answer to the bill. The court overruled the…

2Cases cited45 opinions

  1. Fletcher v. PeckSupreme Court of the United States · 1810
  2. Knowlton v. MooreSupreme Court of the United States · 1900
  3. Davidson v. New OrleansSupreme Court of the United States · 1878
  4. Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
  5. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898

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3Cited by22 opinions

  1. Hunton v. CommonwealthSupreme Court of Virginia · 1936
  2. County of Sussex v. JarrattSupreme Court of Virginia · 1921
  3. Breckenbridge v. County School BoardSupreme Court of Virginia · 1926
  4. Davis v. MarrSupreme Court of Virginia · 1959
  5. Hicks v. CommonwealthSupreme Court of Virginia · 1932

17 more not listed; retrieve them via the Exa API.

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