City of Lexington v. Fishback's Trustee
Court of Appeals of Kentucky
Case 111 — Action foe Settlement of a Tbtjst Estate Involving its Liability to Pay City Taxes APPEAL FROM FAYETTE CIRCUIT COURT. Judgment Denying Claim of City of Lexington Taxes and the City Appeals.
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Case 111 — Action foe Settlement of a Tbtjst Estate Involving its Liability to Pay City Taxes APPEAL FROM FAYETTE CIRCUIT COURT. Judgment Denying Claim of City of Lexington Taxes and the City Appeals. The exact question in issue in this case is whether the property and funds of a trust estate which are in the hands and under the control and direction of the trustee are to be assessed and taxed -at the residence of the trustee or at the residence of the cestui que trust — the two residing in different taxing jurisdictions. The trustee resided in the city or Lexington, while the cestui que…
1Opinion of the Court
*772Opinion of the court by
JUDGE DuRELLE
Affirming.
In 1887 William M.' Fishback died in Fayette county, leaving a will by which he devised his property, after the payment of his debts, to his wife, Martha L. Fishback, for life, with power to dispose of a third thereof at her death, and disposing of the other two-thirds among certain relatives at her death. Power was given her to sell for reinvestment the property purchased, to be held upon the same terms and conditions as that sold. On December 10, 1894, as the result of some difference with the remainder-men, Mrs. Fishback executed a deed of…
2Cases cited4 opinions
- Baldwin v. ShineCourt of Appeals of Kentucky · 1886
- City of Louisville v. SherleyCourt of Appeals of Kentucky · 1882
- Sloan v. ThorntonCourt of Appeals of Kentucky · 1897
- Commonwealth v. HaysCourt of Appeals of Kentucky · 1847
3Cited by8 opinions
- Norton's Exrs. v. City of LouisvilleCourt of Appeals of Kentucky · 1904
- Board of Council v. Fidelity Trust & S. V. Co.Court of Appeals of Kentucky · 1901
- Higgins v. CommonwealthCourt of Appeals of Kentucky · 1907
- Aetna Life Ins. v. CoulterCourt of Appeals of Kentucky · 1903
- Commonwealth v. CamdenCourt of Appeals of Kentucky · 1911
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