Charleston National Bank v. Fox

Riley, Judge :

This case is here on writ of error to a judgment of the Circuit Court of Kanawha County entered on December 30, 1936, ordering the State Tax Commissioner to refund to the executors of Frank Cox, deceased, the sum of $11,-037.38 as an overpayment of the state inheritance tax due upon the estate of their decedent. The case originated in the office of the State Tax Commissioner when the executors filed a petition under the provisions of Chapter 87, Acts of the Legislature, Regular Session, 1935. To a ruling of the commissioner refusing a refund, a writ of certiorari was sued out in…