Legal Opinion
Revenue Cabinet, Com. of Ky. v. Samani
Court of Appeals of Kentucky
Decided April 29, 1988No. 87-CA-615-MRPublishedCited by 16 opinions
1Opinion of the Court
McDONALD, Judge:
The within action was filed in the circuit court for declaratory judgment challenging the application of the Kentucky Inheritance Tax (KRS 140.050) upon the survivorship assets comprising a portion of the estates of the appellees, Fred Samani and Willett Rush, Sr., deceased.
Inheritance tax returns were filed in each estate but the portion of the tax assessed due to the ownership of survivor-ship property was omitted. The Revenue Cabinet issued notices of additional taxes due of $630.23 to the Samani estate, and $5,536.26 to the Rush estate.
Declaratory relief was affirmatively…
2Cases cited6 opinions
- Special Fund v. FrancisKentucky Supreme Court · 1986
- Sedley v. City of West BuechelCourt of Appeals of Kentucky (pre-1976) · 1971
- BTC Leasing, Inc. v. MartinCourt of Appeals of Kentucky · 1984
- Waddell v. StevensonCourt of Appeals of Kentucky · 1984
- Dubois Adm'r v. ShannonCourt of Appeals of Kentucky (pre-1976) · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Stemler v. City of FlorenceCourt of Appeals for the Sixth Circuit · 1997
- Ventas, Inc. v. HCP, INC.Court of Appeals for the Sixth Circuit · 2011
- Exotics Hawai'i-Kona, Inc. v. E.I. DuPont De Nemours & Co.Hawaii Supreme Court · 2004
- City of Covington v. Board of Trustees of the Policemen's & Firefighters' Retirement FundKentucky Supreme Court · 1995
- Rosenbalm v. Commercial Bank of MiddlesboroCourt of Appeals of Kentucky · 1992
11 more not listed; retrieve them via the Exa API.