Nuckolls & Phipps v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the Circuit Court of Grayson ■county on a motion to correct an erroneous assessment. Judgment for the Commonwealth. Plaintiff assigns error.
1Opinion of the CourtPrentis, J.
[1] The question raised by this record is whether a fund held by the Virginia executors of M. W. Cornett, constituting the proceeds of sale of 200 shares of stock of a national bank located in Missouri, made by the Missouri administrators, and, under the laws of that State, there subjected to a collateral inheritance tax, is also subject in this ¿State to an inheritance tax under the Virginia, statute.
■ The decedent was domiciled in Grayson county, Virginia, rand made a- will disposing of his estate by pecuniary lega■cies to his sister, nephews and nieces. The collateral inheritance tax…
2Cases cited52 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Wiborg v. United StatesSupreme Court of the United States · 1896
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3Cited by9 opinions
- State v. SpokaneWashington Supreme Court · 1922
- Estate of SteehlerCalifornia Supreme Court · 1925
- Hunton v. CommonwealthSupreme Court of Virginia · 1936
- In Re: Hillcrest Memorial GardensWest Virginia Supreme Court · 1961
- Hernandez v. BeckerCourt of Appeals for the Tenth Circuit · 1931
4 more not listed; retrieve them via the Exa API.