Tate v. Greenlee
Tennessee Supreme Court
FROM GRAINGER. Appeal from the Chancery Court of Grainger County. ■ — Hugh G. Kyle, Chancellor.
1Opinion of the CourtJustice Ball
The question presented on this appeal is one of the liability of the estate of J. M. Cockrum, deceased, which consists entirely of personalty, for a collateral inheritance and succession tax under chapter 174 of the Acts of 1893.
This act provides for a tax upon all estates, real, personal, and mixed, situated in the State, whether the person dying seized thereof lived in the State or not, passing either by will or inheritance, or by deed, grant, bargain, gift, or sale, made in contemplation of death, or to take effect in possession or enjoyment after the death of the grantor to any person or…
2Cases cited6 opinions
- Steele v. FriersonTennessee Supreme Court · 1887
- Davis v. HaydenMassachusetts Supreme Judicial Court · 1813
- Taylor v. SwaffordTennessee Supreme Court · 1909
- Bayler v. CommonwealthSupreme Court of Pennsylvania · 1861
- Read v. MosbyTennessee Supreme Court · 1889
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Hobson v. HobsonTennessee Supreme Court · 1947
- Keys v. KeysCourt of Appeals of Maryland · 1925
- State ex rel. Thomason v. Shepherd's EstateTennessee Supreme Court · 1919