Legal Opinion
Gates v. Bank of Commerce & Trust Co.
Supreme Court of Arkansas
Decided June 29, 1932PublishedCited by 3 opinions
1Opinion of the Court
STATEMENT OF FACTS.
Appellee instituted this proceeding in the probate court of Jefferson County, Arkansas, against appellant under the provisions of 12 of act 106 of the Acts of 1929 for the refund of inheritance taxes claimed to have been illegally collected.
The record shows that Nellie Hicks Hunter died testate in the State of Tennessee, and the Bank of Commerce Trust Company was duly appointed as the executor and trustee of her estate. At the time of her death, she owned capital stock in the Hicks Realty Company, a Corporation duly organized under the laws of the State of Arkansas, and…
2Cases cited21 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- Baldwin v. MissouriSupreme Court of the United States · 1930
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of the United States · 1926
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3Cited by3 opinions
- McArthur v. SmallwoodSupreme Court of Arkansas · 1955
- Yelvington v. MitchellSupreme Court of Arkansas · 1935
- Risor v. BrownSupreme Court of Arkansas · 1969