Legal Opinion
Commonwealth v. Switow
Court of Appeals of Kentucky (pre-1976)
Decided May 14, 1948PublishedCited by 1 opinion
1Opinion of the Court
Opinion op the Court by
Judge Latimer
Affirming.
By this action appellee, Annie Switow, seeks a refund of Inheritance Tax paid under protest.
Michael Switow died testate October 19, 1940, at the age of 76. His widow, Annie Switow, and his son, Samuel J. Switow, were named as executors and duly qualified as such. They filed inheritance tax report with the Department of Revenue of the Commonwealth. The Department of Revenue increased the value of the estate from $38,314.93 as shown by the report of the executors, to $74,184.97. Of this increase $30,000 is represented by 400 shares of preferred…
2Cases cited12 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Milliken v. United StatesSupreme Court of the United States · 1931
- Mossberg v. McLaughlinSupreme Court of Connecticut · 1939
- Dommerich v. KellyNew Jersey Superior Court Appellate Division · 1942
- Purvin v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1938
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3Cited by1 opinion
- Luckett v. FindleyCourt of Appeals of Kentucky · 1968