Legal Opinion
Memphis Trust Co. v. Speed
Tennessee Supreme Court
Decided April 15, 1905PublishedCited by 4 opinions
FROM SHELBY. Appeal from the Circuit Court of Shelby County. —¡J. P. Young, Judge.
1Opinion of the CourtJustice M’Alister
The question presented for determination upon this record is whether $20,000 of stock in the Bank of Commerce is subject to a collateral inheritance tax. It appears that Bern Price died domiciled in the State of Mississippi, and left an estate in Tennessee appraised at the value of $84,000. The deceased left a last will and testament, of which the Memphis Trust Company was duly *679appointed executor by the chancery court of Mississippi, and ancillary letters testamentary have been granted to it by the probate court of Shelby county, Tennessee. It is averred that such ancillary letters…
2Cases cited3 opinions
- Callahan v. WoodbridgeMassachusetts Supreme Judicial Court · 1898
- In Re the Appraisal, Under the Legacy & Inheritance Tax Act, of the Property of JamesNew York Court of Appeals · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of KingNew York Court of Appeals · 1902
3Cited by4 opinions
- Untermeyer v. State Tax CommissionUtah Supreme Court · 1942
- Nashville, C. & St. L. Ry. Co. v. SmithTennessee Supreme Court · 1922
- Central Union Trust Co. v. StateSupreme Court of Kansas · 1921
- Fidelity & Deposit Co. v. CrenshawTennessee Supreme Court · 1908