Commonwealth v. Patterson
Supreme Court of Virginia
Error to a judgment of the Chancery Court, of city of Richmond, upon an application to have ascertained the names of the persons liable to an inheritance tax as devisees and distributees under the will, and to have the said tax assessed in proper amount against the proper parties. To an order of the court fixing the amount of taxes due, the Commonwealth assigns error.
1Opinion of the Court
Kelly, P.,.
delivered the opinion of the court.
This case involves the correctness in amount of an inheritance tax assessed against A. W. Patterson, M. C. Pat*15terson and J. T. Patterson, as legatees and devisees under the will of their brother, R. F. Patterson. (Acts 1916, Ch. 484, p. 812.) The trial court fixed the amount of the tax by dividing the estate into three equal shares, deducting the statutory exemption of $15,000 from each share, and applying to the residue of each share the scale of rates provided for in the act, thus holding that the amount of the tax should be determined by the…
2Cases cited2 opinions
- Commonwealth v. CarterSupreme Court of Virginia · 1920
- Withers v. Jones'Supreme Court of Virginia · 1920