Commonwealth v. Lovell
Court of Appeals of Kentucky
CASE 58. — PROCEEDING BY THE COMMONWEALTH AGAINST THE TRUSTEE OF MRS. H. L. LOVELL, JR., TO ASSESS OMITTED PROPERTY FOR TAXATION. Appeal from Kenton Circuit Court. M. L. Harbeson, Judge. On appeal by the trustee from the judgment of the county court, the circuit court dismissed the case and the commonwealth appeals.
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CASE 58. — PROCEEDING BY THE COMMONWEALTH AGAINST THE TRUSTEE OF MRS. H. L. LOVELL, JR., TO ASSESS OMITTED PROPERTY FOR TAXATION. Appeal from Kenton Circuit Court. M. L. Harbeson, Judge. On appeal by the trustee from the judgment of the county court, the circuit court dismissed the case and the commonwealth appeals. Appellee admits in its pleading that it holds this property as trustee for Mrs. Lovell; admits that no taxes has been paid on it, for the year we seek to assess it. The beneficiary resides in Kentucky, receives the protection of our laws yet refuses to contribute one cent to the…
1Opinion of the Court
Opinion ok the Court by
Judge Barker
Reversing.
This is a special proceeding under section 4241, Ky. Stats., 1903, commenced by the commonwealth of Kentucky, in the Kenton county court, against the Security Trust & Safety Vault Company of Lexington,, Ky., trustee for Mrs. H. L. Lovell, Jr., to assess as omitted property a large estate of personalty held by it in trust for her. Although this is a special proceeding, and it was not necessary so to do, the parties have filed the pleadings required by the Code to set out a cause of action and defense in a suit at *494law. The petition states that the…
2Cases cited2 opinions
- Sturges v. CarterSupreme Court of the United States · 1885
- City of Lexington v. Fishback's TrusteeCourt of Appeals of Kentucky · 1901
3Cited by8 opinions
- Ruebeck v. HuntTexas Supreme Court · 1943
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- Commonwealth By McElroy v. Walsh's TrusteeCourt of Appeals of Kentucky · 1907
- Morril v. BentleySupreme Court of Iowa · 1911
- Commonwealth ex rel. Hopkins v. Fidelity Trust Co.Court of Appeals of Kentucky · 1912
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