Legal Opinion
Commonwealth v. Huntington
Supreme Court of Virginia
Decided June 16, 1927PublishedCited by 9 opinions
1Opinion of the Court
Pbentis, P.,
delivered the opinion of the court.
The Auditor of Public Accounts, acting under section 44)/2 of the Tax Bill (Acts 1922, page 792, chapter 460), assessed a transfer tax of $102,784.80 against the estate of Arabella D. Huntington, deceased, who was a resident of California.
The executors admitted liability for $16,171.41, but claimed a reduction of $86,613.39 as having been erroneously assessed and collected. This disputed portion of the tax was two per cent of the total value of certain unregistered coupon bonds and past due interest coupons therewith, owned by the nonresident…
2Cases cited12 opinions
- Kring v. MissouriSupreme Court of the United States · 1883
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of the United States · 1926
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Fulghum v. BleakleySupreme Court of South Carolina · 1935
- Virginia Department of Labor & Industry v. Westmoreland Coal Co.Supreme Court of Virginia · 1987
- Forst v. Rockingham Poultry Marketing Cooperative, Inc.Supreme Court of Virginia · 1981
- Lee v. LottCourt of Appeals of Georgia · 1934
- State of California v. St. Louis Union Trust Co.Missouri Court of Appeals · 1953
4 more not listed; retrieve them via the Exa API.