Legal Opinion

Commonwealth v. Madden's Ex'r

Court of Appeals of Kentucky (pre-1976)

Decided June 23, 1936PublishedCited by 11 opinions

1Opinion of the Court

Opinion op the Court by

Judge Stites

— Reversing.

John E. Madden died on November 3, 1929, a resident of Payette county, Ky. Shortly after his death, this proceeding was filed for the purpose of taxing certain intangible personal property owned by Mr. Madden and alleged to have been omitted from assessment, during the years 1924 to 1929, inclusive. The administrators of Mr. Madden’s estate admitted his failure to list some of the property, and it was thereupon retroactively assessed without contest. The only questions presented for our consideration are: (1) The power of the state of Kentucky to…

2Cases cited23 opinions

  1. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  2. Metropolis Theatre Co. v. City of ChicagoSupreme Court of the United States · 1913
  3. Metropolis Theater Company, Plffs. In Err. v. City of Chicago and Ernest J. MagerstadtSupreme Court of the United States · 1913
  4. Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
  5. Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930

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

3Cited by11 opinions

  1. Smith v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 1997
  2. County Bd. of Tax Sup'rs of Jefferson Co. v. HelmCourt of Appeals of Kentucky (pre-1976) · 1944
  3. Kentucky Department of Revenue v. BomarCourt of Appeals of Kentucky · 1972
  4. Board of Tax Suprs. Etc. v. Baldwin Piano Co.Court of Appeals of Kentucky (pre-1976) · 1944
  5. Walter G. Hougland & Sons v. McCracken County Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1947

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

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