Commonwealth v. Morris
Supreme Court of Virginia
The opinion states the case.
1Opinion of the CourtBuchanan, J.
The appellee, Mrs. Morris, filed an application for the correction of an assessment of inheritance taxes on her life estate in a trust established by her late husband. The court below held that the fife estate was not subject to tax and ordered that the taxes which had been paid under protest be refunded. The Commonwealth appeals and the question presented is whether the assessment was authorized by § 58-152 of the Code as applied to the stipulated facts.
Section 58-152, * so far as applicable to the facts of this case, levies an inheritance tax upon the share of a beneficiary in “all property…
2Cases cited10 opinions
- May v. HeinerSupreme Court of the United States · 1930
- Curry v. McCanlessSupreme Court of the United States · 1939
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
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3Cited by7 opinions
- Ward v. Ernst & YoungSupreme Court of Virginia · 1993
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- Commonwealth, Department of Taxation v. LewisSupreme Court of Virginia · 1967
- Arnold v. Department of RevenueOregon Tax Court · 1978
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