Heth v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the. Circuit Court of Montgomery county, on a petition to correct an erroneous inheritance tax assessment. Judgment for the Commonwealth. Petitioner assigns error.
1Opinion of the CourtPrentis, J.
The petitioner complains of the assessment of an omitted inheritance tax imposed under section 44 of the tax bill, as amended in 1916 (Acts 1916, p. 812). He is the sole heir at law of his deceased son, Stockton Heth, Jr., who died intestate March 17, 1917.
[1] The validity of the act is attacked upon the same grounds as those referred to in the case of Commonwealth v. Carter, ante, p. 469, 102 S. E. 58, this day decided. We have there announced our conclusion that the statute is valid and does not deny due process of law; and it is not deemed either necessary or appropriate to repeat here the…
2Cases cited9 opinions
- Security Trust & Safety Vault Co. v. City of LexingtonSupreme Court of the United States · 1906
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- Gallup v. SchmidtSupreme Court of the United States · 1902
- In Re the Appraisal of the Property of SloaneNew York Court of Appeals · 1897
- Commonwealth v. CarterSupreme Court of Virginia · 1920
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commonwealth v. CarterSupreme Court of Virginia · 1920
- Moore v. CommonwealthSupreme Court of Virginia · 1930
- Commonwealth v. Herbert & HerbertSupreme Court of Virginia · 1920
- Withers v. Jones'Supreme Court of Virginia · 1920
- AV Automotive, L.L.C. v. Donald B. BavelyCourt of Appeals of Virginia · 2025
3 more not listed; retrieve them via the Exa API.