Cooper's Adm'r v. Commonwealth
Court of Appeals of Virginia
Application under sections 567 and 571 of the Code for the correction and cancellation of tax assessments. Judgment for the Commonwealth. Applicant assigns error. The opinion states the case.
1Opinion of the CourtPrentis, J.
The question in this case is whether or not the intangible property of the estate of Thomas H. Cooper, deceased, is liable to taxation by the Commonwealth of Virginia, the county of Roanoke, school district No. 5 of Roanoke county, and the town of Salem, and depends upon whether his domicil for several years before his death was at Salem, Roanoke county, Virginia, or at Cooper’s, Mercer county, West Virginia. The assessments having been made in 1915 for the years 1908 to 1915 inclusive, C. L. Hatcher, sheriff of Roanoke county and as such administrator of the decedent, alleging that such…
2Cases cited6 opinions
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Shelton v. TiffinSupreme Court of the United States · 1848
- Raymond v. LeishmanSupreme Court of Pennsylvania · 1914
- Pendleton v. CommonwealthSupreme Court of Virginia · 1909
- Lindsay v. MurphySupreme Court of Virginia · 1882
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3Cited by24 opinions
- Ex Parte WeissingerSupreme Court of Alabama · 1945
- Chandler v. ChandlerSupreme Court of Virginia · 1922
- Towson v. TowsonSupreme Court of Virginia · 1920
- States ex rel. Devenuto v. CurranCourt of Appeals for the Second Circuit · 1924
- Commonwealth of Virginia v. KernochanSupreme Court of Virginia · 1921
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