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Legal Opinion

Untitled Texas Attorney General Opinion

Texas Attorney General Reports

Decided July 2, 1967No. M-15Published

1Opinion of the Court

Honorable Robert S. Calvert Opinion No. M-15 Comptroller of Public Accounts Capitol Station Re: Constltutionalltyof Austin, Texas Article 14.0’7(2),Ch. 14, Title 122A, Taxatlon- Dear Mr. Calvert: General, V.C.S. Article 14.0'7'(2),Chapter 14, Title 122A, Taxatlon- General, Vernonls Civil Statutes reads as follows: “(2) Resident Decedent. In the event a resident of this State dies, leaving any estate subject to an Inheritance tax, situated partly within and partly without this State, the Inheritance tax Imposed upon the share of any beneficiary of said estate situated in Texas shall be a tax…

2Cases cited11 opinions

  1. New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
  2. Maxwell v. BugbeeSupreme Court of the United States · 1919
  3. Koy v. SchneiderTexas Supreme Court · 1920
  4. American Indemnity Co. v. City of AustinTexas Supreme Court · 1922
  5. Gulf Ins. Co. v. James, St. Treas.Texas Supreme Court · 1945

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