Legal Opinion
Martin, Commissioner of Revenue v. Gage
Court of Appeals of Kentucky (pre-1976)
Decided December 15, 1939PublishedCited by 9 opinions
1Opinion of the Court
Opinion of the Court by
Judge Telford
— Affirming-
The essential facts out of which this litigation arose were thus stipulated between the parties at the hearing" before the State Tax Commission in a proceeding to review a deficiency assessment of income' taxes made by the Department of Revenue:
“1. That continuously since October 15, 1937, the petitioner, Ethel Allen Gage, has been a citizen and resident of Louisville, Kentucky,- and that continuously for many years next before October 15, 1937, the petitioner was a citizen and resident of Braintree, Massachusetts.
“2. That on or about April 1,…
2Cases cited14 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- United States v. Jin Fuey MoySupreme Court of the United States · 1916
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Atlantic Coast Line R. Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1946
- Forrester v. CulpepperSupreme Court of Georgia · 1942
- Hatcher, SEC. of State v. Meredith, Atty. Gen.Court of Appeals of Kentucky (pre-1976) · 1943
- Foster v. Goodpaster, Dir. of the Div. of Ins.Court of Appeals of Kentucky (pre-1976) · 1942
- District of Columbia v. Paul S. DavisCourt of Appeals for the D.C. Circuit · 1967
4 more not listed; retrieve them via the Exa API.