Burge v. Marcum

MOREMEN, Chief Justice.

The question is whether KRS 140.150 sets up an arbitrary classification for taxation in violation of section 171 of the Kentucky Constitution or the Fourteenth Amendment of the U. S. Constitution.

For over half a century Joseph D. Burge lived and owned property in Louisville. He moved to Guatemala about eight years before his death in that country in 1957. At the time of his death Mr. Burge owned stock in certain Louisville businesses for some of which he had worked before becoming a resident of Guatemala. The Commonwealth of Kentucky has not attempted to subject his…