Commonwealth v. Churchill
Court of Appeals of Kentucky
CASE 27. — ACTION BY THE COMMONWEALTH BY GEORGE H. ALEXANDER, REVENUE AGENT, AGAINST THE COLUMBIA TRUST COMPANY, TRUSTEE FOR JULIA CHURCHILL TO ASSESS OMITTED PROPERTY. Appeal from Jefferson Circuit Court (Common Pleas Branch, Second Division). Thos. R. Gordon, Judge. Prom a judgment in the County Court and in the Circuit Court dismissing the proceeding the Commonwealth appeals.
1Opinion of the Court
*253Opinion of the Court by
Judge Hobson
Affirming-
On October 16, 1906, George H. Alexander, a revenue agent of the State at large, filed a statement in the Jefferson county court under section 2441, Ky. Stats., 1903, against the Columbia Trust Company, trustee for Julia Churchill, to have assessed as omitted property for the years 1902,1903, 1904,1905, and 1906 the personal property held by the trust company as trustee for her. The trust company filed an answer, pleading that Julia Churchill was a non-resident of the State and resided in New York. Upon a hearing in the county court, the proceeding…
2Cases cited6 opinions
- Davis v. McCorkleCourt of Appeals of Kentucky · 1879
- Covington & Lexington Railroad v. Bowler's heirsCourt of Appeals of Kentucky · 1872
- Louisville & N. R. R. v. HallCourt of Appeals of Kentucky · 1903
- Anderson's Adm'r v. MeridethCourt of Appeals of Kentucky · 1885
- Commonwealth ex rel. Alexander v. BaconCourt of Appeals of Kentucky · 1907
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ewald's v. City of LouisvilleCourt of Appeals of Kentucky · 1921
- Louisville & Nashville Railroad v. CommonwealthCourt of Appeals of Kentucky · 1918
- Couty v. BosworthCourt of Appeals of Kentucky · 1914
- Deering v. StitesCourt of Appeals of Kentucky (pre-1976) · 1934
- Irvine Toll Bridge Co. v. WilliamsCourt of Appeals of Kentucky (pre-1976) · 1928
2 more not listed; retrieve them via the Exa API.