Davis, Sheriff v. Rowland

Opinion op the Court by

Morris, Commissioner—

Affirming.

The questions of law presented in the instant case are similar to those discussed in Davis, Sheriff v. Becker, 309 Ky. 775, 217 S.W.2d 796. The proceedings throughout both were identical with the same result, the trial court overruling both general and special demurrers. The only difference is in parties and facts, the latter requiring a different treatment.

Mrs. Rowland inherited from a son stocks and bonds of 18 corporations, the alleged total market value as of the first of July 1946, being $204,000. Mary Rowland, administratrix, and her…