Legal Opinion
Talbot, Auditor Pub. Accts. v. Charlton's Ex'r
Court of Appeals of Kentucky (pre-1976)
Decided January 27, 1933PublishedCited by 6 opinions
1Opinion of the Court
Opinion op the Court by
Judge Thomas
Reversing.
Chapter 111, page 329, of the Session Acts of 1924, is a statute creating and providing for the collection of an inheritance or succession tax. It is now sections 4281a-1 to and including section 4281a-10 of the 1930 Edition of Carroll’s Kentucky Statutes. Section 8 of the act (now section 4281a-8 of the Kentucky Statutes) prescribes for a tax “of two per centum” of the actual value of “all shares of stock in corporations organized under the laws of this state,” etc., when owned by nonresident decedents. Other sections and portions of the statute…
2Cases cited7 opinions
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- Chapman & Dewey Land Co. v. Board of Directors of St. Francis Levee DistrictSupreme Court of Arkansas · 1926
- Coleman, State Aud. v. Consolidated Realty Co.Court of Appeals of Kentucky (pre-1976) · 1931
- Coleman, Auditor v. Inland Gas CorporationCourt of Appeals of Kentucky (pre-1976) · 1929
- Havemeyer v. Coleman, Auditor of Public AccountsCourt of Appeals of Kentucky (pre-1976) · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Shannon v. Hughes & Co.Court of Appeals of Kentucky (pre-1976) · 1937
- Board of Tax Suprs. Etc. v. Baldwin Piano Co.Court of Appeals of Kentucky (pre-1976) · 1944
- Stewart Dry Goods Co. v. LewisDistrict Court, W.D. Kentucky · 1934
- Talbott, Auditor v. United Supply Co., Inc.Court of Appeals of Kentucky (pre-1976) · 1936
- Talbott, Auditor Etc. v. Urquhart's Ex'rsCourt of Appeals of Kentucky (pre-1976) · 1933
1 more not listed; retrieve them via the Exa API.