Commonwealth v. Muir
Court of Appeals of Kentucky
Appeals from Nelson Circuit Court.
1Opinion of the Court
Opinion op the Court by
Chief Justice Miller
Reversing.
These two proceeding’s were instituted in the Nelson county court by the Commonwealth through its revenue agent, under section 4260 of the Kentucky Statutes, for the purpose of assessing for taxation for the years 1900 to 1913, inclusive, certain shares of the common and preferred stock in the United States Steel - Corporation, which are owned by the appellees.
The Commonwealth prevailed in the county court; but upon appeal to the Nelson circuit court, that court held the shares were not taxable, and dismissed the proceedings in each case.…
2Cases cited19 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Pulllman's Palace Car Co. v. Missouri Pacific Railway Co.Supreme Court of the United States · 1885
- Louisville Gas Co. v. Kaufman, Straus & Co.Court of Appeals of Kentucky · 1898
- Moore & Handley Hardware Co. v. Towers Hardware Co.Supreme Court of Alabama · 1888
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3Cited by11 opinions
- Commonwealth v. Southern Railway CompanyCourt of Appeals of Kentucky · 1921
- Southern National Life Realty Corp. v. Peoples BankCourt of Appeals of Kentucky · 1917
- Ewald's v. City of LouisvilleCourt of Appeals of Kentucky · 1921
- United States Smelting, Refining & Mining Exploration Co. v. Wallapai Mining & Development Co.Arizona Supreme Court · 1924
- Noble v. Farmers Union Trading Co.Montana Supreme Court · 1950
6 more not listed; retrieve them via the Exa API.