Ream v. Department of Revenue

MILLIKEN, Justice.

The appellant challenges the power of the Department of Revenue to levy an inheritance tax on property passing to her under the exercise of a nonresident, general power of appointment in 'her favor by her husband, a Kentucky testator.

Edward K. Ream died testate on September 30, 1946, a resident and citizen of Woodford County, Kentucky, and exercised in favor of his wife, the appellant, Nell S. Ream, a general power of appointment to 'be exercised by will, given him (by the will of his mother, Carolyn P. Ream, who died December 12, 1924, a resident of the State of…