Gilbert v. Greene
Court of Appeals of Kentucky
Appeal from Franklin Circuit Court.
1Opinion of the Court
Opinion op the Court by
Judge Quin
Reversing.
Section 1, article 19, chapter 22 of the Acts of 1906 (Ky. Stats, of 1915, sec. 4281a, subsee. 1), relating to inheritance taxes, provides that all property which shall pass, by will or by the intestate laws of this state shall be subject to a tax of five dollars on every hundred dollars of the fair cash value of such property, to be paid to the sheriff or collector of the proper county for the general use of the Commonwealth.
From the passage of this act, to June 20, 1918, the auditors of public accounts distributed the amount received as inheritance…
2Cases cited6 opinions
- United States v. GoldenbergSupreme Court of the United States · 1897
- City of Louisville v. Louisville School BoardCourt of Appeals of Kentucky · 1905
- City of Louisville v. ButtonCourt of Appeals of Kentucky · 1904
- Bosworth v. MarshallCourt of Appeals of Kentucky · 1915
- Fuqua v. HagerCourt of Appeals of Kentucky · 1905
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Baker v. WhiteCourt of Appeals of Kentucky (pre-1976) · 1933
- Department of Revenue v. Greyhound CorporationCourt of Appeals of Kentucky (pre-1976) · 1959
- Hawley Coal Co. v. BruceCourt of Appeals of Kentucky (pre-1976) · 1934
- Fitzpatrick v. Crestfield Farm, Inc.Court of Appeals of Kentucky · 1978
- Booth v. Board of EducationCourt of Appeals of Kentucky · 1921
12 more not listed; retrieve them via the Exa API.