Legal Opinion
Commonwealth v. Fidelity & Columbia Trust Co.
Court of Appeals of Kentucky (pre-1976)
Decided December 20, 1940PublishedCited by 7 opinions
1Opinion of the Court
Opinion of the Court by
Sims, Commissioner
Reversing.
The Department of Revenue of the Commonwealth made an inheritance tax assessment against Mrs. Mary "W., Selenah, and Theodora Barret, the widow and two infant daughters of Theodore L. Barret. This action was instituted in the Jefferson Circuit Court by the widow, the two infants acting through -their guardians, and the executors of the estates of Thomas L. Barret and Theodore L. Barret, to have such assessment canceled. A general demurrer to the petition was overruled, the Commonwealth declined to plead further and prosecuted this appeal from…
2Cases cited15 opinions
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Chanler v. KelseySupreme Court of the United States · 1907
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- Minot v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Reeves v. Fidelity Columbia Trust Co., Etc.Court of Appeals of Kentucky (pre-1976) · 1942
- Estate of ThorndikeCalifornia Court of Appeal · 1979
- Estate of DobbinsCalifornia Court of Appeal · 1968
- Union Bank & Trust Co. of Lexington v. BassettCourt of Appeals of Kentucky · 1952
- Allen's Ex'r v. HowardCourt of Appeals of Kentucky (pre-1976) · 1946
2 more not listed; retrieve them via the Exa API.