Brooklyn Trust Co. v. Booker
Supreme Court of Virginia
Error to a judgment of the Circuit Court of Elizabeth City county, on a motion to correct an erroneous assessment of taxes. Judgment for the Commonwealth. Plaintiff assigns error.
1Opinion of the CourtBurks, J.
The record in this case presents two questions for our consideration.
1. Where a citizen of this State, residing in the State, has a life estate in choses in action held in trust for him by. a non-resident trustee, can this State levy a tax on such *681fund, when such choses are not now, and never have been, within this State, and the trustee is and always has been, a non-resident of this State?
This question is answered in the affirmative by Wise, Trustee, v. Commonwealth, 122 Va. 693, this day decided, where the reasons therefor are given.
2. Was the life tenant of the fund in controversy a…
2Cases cited2 opinions
- Cooper's Adm'r v. CommonwealthCourt of Appeals of Virginia · 1917
- Wise v. CommonwealthSupreme Court of Virginia · 1918
3Cited by3 opinions
- City of St. Albans v. AverySupreme Court of Vermont · 1921
- Trust Co. of Norfolk v. CommonwealthCourt of Appeals of Virginia · 1928
- Ellett v. CommonwealthSupreme Court of Virginia · 1922