Lynch v. Kentucky Tax Commission

MONTGOMERY, Chief Justice.

Two questions are presented here: (1) Whether Chapter 140 of the Kentucky-Revised Statutes requires the estate of a deceased resident to include in the gross estate for inheritance tax purposes the interest of the decedent in a partnership whose business was located in another state; and (2) if that interest must be included, whether the amount of inheritance tax paid to the sister state is a deductible item.

S. Arnold Lynch is the executor of the estate of Harry Lynch, who died December 8, 1953, a resident of Jefferson County, Kentucky. For more than twenty years…