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Kanawha Banking & Trust Co. v. Alderson

West Virginia Supreme Court

Decided December 21, 1946No. CC 714PublishedCited by 7 opinions

1Opinion of the Court

Haymond, Judge:

The controversy involved in this certified case results' from an additional assessment of inheritance taxes against the petitioners, Kanawha Banking & Trust Company, and John T. Morgan, Executors of the last will of B. S. Morgan, deceased, by the respondent, the State Tax Commissioner of West Virginia, upon a transfer of real estate by deed made by the testator to his two sons, John T. Morgan and B. S. Morgan, Jr., on January 11, 1928.

An appeal from this assessment was allowed by the Circuit Court of Kanawha County, upon the petition of the executors, under Code, 11-11-21. The…

2Cases cited12 opinions

  1. Hassett v. WelchSupreme Court of the United States · 1938
  2. May v. HeinerSupreme Court of the United States · 1930
  3. Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
  4. Morsman v. BurnetSupreme Court of the United States · 1931
  5. Burnet v. Northern Trust Co.Supreme Court of the United States · 1931

7 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Douglass v. KoontzWest Virginia Supreme Court · 1952
  2. Cuppett v. NeillyWest Virginia Supreme Court · 1958
  3. Guaranty National Bank v. MitchellWest Virginia Supreme Court · 1959
  4. Meadows v. BelknapWest Virginia Supreme Court · 1997
  5. RigglemanUnited States Court of Claims · 1977

2 more not listed; retrieve them via the Exa API.

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