Bingham's Administrator v. Commonwealth

Opinion of the Court by

Judge Clarke —

Affirming upon the appeal by the administrator and affirming in part and reversing in part on the appeal by the Commonwealth.

These two independent appeals from the same judgment, one by the plaintiff and the other by the defend*320ants, present many questions of law and fact with reference to the inheritance taxes due the Commonwealth of Kentucky by the various beriefieiaries under the will of Mrs. Mary Lily Bingham, who died a resident of Jefferson county, Kentucky, July 27, 1917.

At-the time of her death Mrs. Bingham had the absolute title to and actual…