Commonwealth v. Wood

Opinion of the Court by

Judge Tilford

Reversing.

The single question presented on this, the third appeal of this case (see 289 Ky. 649. 159 S. W. 2d 403: 297 Ky. 583, 180 S. W. 2d 312), is whether the judgment entered by the Chancellor following the last reversal awards the Commonwealth the amount of taxes and penalties due it. In the opinion on the first appeal we assumed that the method employed by the executrix in calculating the tax was correct, since the sole question presented for decision was whether the acceptance by the taxing authorities of the check tendered by the executrix with her…