Legal Opinion
Commonwealth v. Carter
Supreme Court of Virginia
Decided April 23, 1956No. Record 4495PublishedCited by 12 opinions
The opinion states the case.
1Opinion of the CourtBuchanan, J.
The questions presented on this appeal are whether certain property devised pursuant to a power of appointment is subject to inheritance tax, and if so, whether it should be assessed separately or combined with the individual property of the donee of the power, both the individual and the appointive property having passed to the same beneficiary by the donee’s will.
The facts are agreed. Robert R. Carter, a resident of Charles City county, died in 1888 leaving a will which gave to his daughter, Marion Carter, a power of appointment authorizing her to pass the appointive property to a…
2Cases cited11 opinions
- Orr v. GilmanSupreme Court of the United States · 1902
- Davis v. KendallSupreme Court of Virginia · 1921
- Commonwealth v. Appalachian Electric Power Co.Supreme Court of Virginia · 1951
- Commonwealth v. CarterSupreme Court of Virginia · 1920
- Browning v. Bluegrass Hardware Co.Supreme Court of Virginia · 1929
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3Cited by12 opinions
- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1995
- Holzbach v. United Virginia BankSupreme Court of Virginia · 1975
- City of Lynchburg v. ENGLISH CONST.Supreme Court of Virginia · 2009
- Davenport v. Little-BowserSupreme Court of Virginia · 2005
- Naylor v. BrownSupreme Court of Connecticut · 1974
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