Kentucky Tax Commission v. Lin. Coln Bank & Trust Co.

WADDILL, Commissioner.

The issue in this case is whether the Legislature may place the grandchildren of ■a decedent into separate classes and subject such classes to different treatment for inheritance tax purposes, when the classification is based solely on whether the parent of the grandchildren, the child of the grandparent, is living or dead. The court held that the classification was invalid. The correctness of the decision is now before us for review.

The legislative act in question was passed in 1936, Ch. 8, Sec. 2(2) 1936, Sp.Rev. Sess., and provides as follows:

“Class A. In case the…