Legal Opinion

Moore v. Commonwealth

Supreme Court of Virginia

Decided June 12, 1930PublishedCited by 15 opinions

1Opinion of the CourtPrentis, C. J.

Helen G. Moore filed her application in writing, December 22, 1928, praying for relief from inheritance taxes which had been assessed December 27, 1927, and paid by the Virginia Trust Company, executor and trustee under the will of S. G. Atkins, nearly twelve months before the time the application was filed.

*5S. G. Atkins died in Richmond city November 30, 1915. By the seventh paragraph of his will he left the residuum of his estate to the executor, the Virginia Trust Company, as trustee, the income to be paid to the testator’s sister, Laura A. Gregory, during her life and at her death…

2Cases cited9 opinions

  1. Commonwealth v. Mortgage Trust Co.Supreme Court of Pennsylvania · 1909
  2. Trippet v. StateCalifornia Supreme Court · 1906
  3. Rixey's Executors v. CommonwealthSupreme Court of Virginia · 1919
  4. Golden Valley County v. LundinNorth Dakota Supreme Court · 1925
  5. Cavanaugh v. PattersonSupreme Court of Colorado · 1907

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3Cited by15 opinions

  1. Boynton v. KilgoreSupreme Court of Virginia · 2006
  2. Powell v. CommonwealthSupreme Court of Virginia · 2001
  3. Ellenwood v. CramerIdaho Supreme Court · 1954
  4. Wertz v. GrubbsSupreme Court of Virginia · 1993
  5. State Ex Rel. Warder v. GainerWest Virginia Supreme Court · 1969

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