Legal Opinion

Talbott, Auditor Etc. v. Urquhart's Ex'rs

Court of Appeals of Kentucky (pre-1976)

Decided June 23, 1933PublishedCited by 1 opinion

1Opinion of the Court

Opinion of the Court by

Judge Thomas

Affirming.

Mrs. Ira A. Urquhart died on March 19, 1930, domiciled in Richmond, Va. The appellees, First & Merchants’ National Bank of Richmond, and W. Hill Urquhart, were appointed joint representatives of her estate, and they qualified as such in the proper Virginia court. Among the assets of the estate of the decedent were 250 shares of the Louisville & Nashville Railroad Company, a Kentucky corporation, of the agreed value of $27,470, and which was the price fixed 'by the state tax commission of Kentucky for inheritance tax purposes under the provisions of…

2Cases cited5 opinions

  1. First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
  2. Coleman, State Aud. v. Consolidated Realty Co.Court of Appeals of Kentucky (pre-1976) · 1931
  3. Talbot, Auditor Pub. Accts. v. Charlton's Ex'rCourt of Appeals of Kentucky (pre-1976) · 1933
  4. Havemeyer v. Coleman, Auditor of Public AccountsCourt of Appeals of Kentucky (pre-1976) · 1932
  5. Zahn's v. State Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1932

3Cited by1 opinion

  1. Stewart Dry Goods Co. v. LewisDistrict Court, W.D. Kentucky · 1934

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