Legal Opinion
DeWitt v. Commonwealth
Court of Appeals of Kentucky
Decided May 27, 1919PublishedCited by 1 opinion
Appeal from Jefferson Circuit Court (Chancery Branch, First Division).
1Opinion of the Court
*438Opinion of the Court by
Judge Settee
Granting appeal and affirming judgment.
The question presented for decision in this case is, whether there should he paid to the Commonwealth of Kentucky by the executors of the will of George G. DeWitt, deceased, an inheritance tax on the value of certain, as yet undistributed, personal property, having a legal situs in this state and which was devised by his will to certain collateral kindred. George G. DeWitt died testate January 12,1912, in the city and state of New York, leaving an estate of more than $1,500,000 in value.
The will, which disposed of the…
2Cases cited11 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- Cahen v. BrewsterSupreme Court of the United States · 1906
- State ex rel. Garth v. SwitzlerSupreme Court of Missouri · 1898
- Booth's Exr. v. Commonwealth ex rel Jefferson County Atty.Court of Appeals of Kentucky · 1908
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- State Tax Commission v. Nettleton's Exor.Court of Appeals of Kentucky (pre-1976) · 1928