Legal Opinion
Commonwealth v. Gregory
Supreme Court of Virginia
Decided June 16, 1952No. Record 3932PublishedCited by 4 opinions
1Opinion of the CourtWhittle, J.
Mary Beulah Gregory filed her application in the Hustings Court of the city of Roanoke against the Commonwealth of Virginia praying relief from an alleged erroneous gift tax assessment. The relief was requested pursuant to the provisions of Title 58, section 234 of the Code of 1950.
The applicant alleged that during the year 1949 she had made gifts and transfers of property to her two sons, W. Vernon Gregory and Dr. Grady P. Gregory, jointly, including a house and lot valued at $8,225. The tax on this house and lot is not in dispute.
She had also given and transferred to Gregory Realty Company,…
2Cases cited4 opinions
- Boyd v. Thompson & CoxeSupreme Court of Pennsylvania · 1893
- Foote v. NickersonSupreme Court of New Hampshire · 1900
- Peninsula Transit Corp. v. CommonwealthSupreme Court of Virginia · 1936
- Savage Truck Line, Inc. v. CommonwealthSupreme Court of Virginia · 1952
3Cited by4 opinions
- Commonwealth v. JonesSupreme Court of Virginia · 1953
- Antwan Deangelo Barrow, s/k/a Antwonne D. Barrow v. Commonwealth of VirginiaCourt of Appeals of Virginia · 2024
- Scott v. CommonwealthRichmond County Circuit Court · 1992
- Smith v. Charity & Gibson, P.C.Richmond County Circuit Court · 1991