Commonwealth v. Peebles
Court of Appeals of Kentucky
CASE 19. — ACTION BY THE COMMONWEALTH OF KENTUCKY BY A REVENUE AGENT AGAINST ROBERT PEBBLES AS EXECUTOR OF J. G. PEEBLES, DECEASED, TO REQUIRE HIM TO ASSESS AND PAY TAXES ON STOCK IN FOREIGN CORPORATIONS. Appeal from Boyd Circuit Court. Judgment for defendants, plaintiff appeals. — CLASSIFICATION 0'F POINTS AND AUTHORITIES. 1. The Constitution and Statutes of Kentucky affecting taxation.
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CASE 19. — ACTION BY THE COMMONWEALTH OF KENTUCKY BY A REVENUE AGENT AGAINST ROBERT PEBBLES AS EXECUTOR OF J. G. PEEBLES, DECEASED, TO REQUIRE HIM TO ASSESS AND PAY TAXES ON STOCK IN FOREIGN CORPORATIONS. Appeal from Boyd Circuit Court. Judgment for defendants, plaintiff appeals. — CLASSIFICATION 0'F POINTS AND AUTHORITIES. 1. The Constitution and Statutes of Kentucky affecting taxation. Constitution, Sec. 172; Kentucky Statutes, Secs. 4020, 4022, 4023, 4024, 4058; Acts, 1908, page 125. 2. Certificates of stock in a corporation are not property in themselves, but mere evidence of ownership of…
1Opinion of the Court
*125Opinion 'op the court by
Judge Carroll
— Affirming.
These two appeals, involving the same question of law, will he heard and disposed of together. They are proceedings by a revenue agent against the executor to require him to assess and pay taxes on shares of stock owned by the testators, respectively, in the Beliefonte Iron Works Company and the Scioto Eire Brick Company, Ohio corporations. The testators died residents of the State of Ohio. At the time of their respective deaths they each owned stock in the before-mentioned corporations, which were located in the State of Ohio. The laws of Ohio…
2Cases cited16 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
- State Board of Assessors v. Comptoir National D'EscompteSupreme Court of the United States · 1903
- Gallup v. SchmidtIndiana Supreme Court · 1900
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- Hillman Land & Iron Co. v. CommonwealthCourt of Appeals of Kentucky · 1912
- Newcomb v. PaigeMassachusetts Supreme Judicial Court · 1916
- Swaim v. MartinCourt of Appeals of Kentucky (pre-1976) · 1946
- Commonwealth v. CamdenCourt of Appeals of Kentucky · 1911
11 more not listed; retrieve them via the Exa API.