Ellett v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the Hustings Court of the city of Richmond on petition for relief from an assessment. Judgment for the Commonwealth. The petitioner assigns error.
1Per curiam
[1,2] It has been frequently decided that under the tax laws of this State, where a citizen - of this State, resident in the State, has a life estate in choses in action held in trust for him by a nonresident trustee, such choses are taxable in this State, although they are not and never have been within the State, and the trustee is not a resident of the State. Selden v. Brooke, 104 Va. 832, 52 S. E. 632; Wise v. Commonwealth, 122 Va. 693, 95 S. E. 632; Brooklyn Trust Co. v. Booker, 122 Va. 680, 95 S. E. 664. In the instant case, the only objection made to the assessment is that, under the…
2Cases cited5 opinions
- Bridgewater Manufacturing Co. v. FunkhouserSupreme Court of Virginia · 1913
- Wise v. CommonwealthSupreme Court of Virginia · 1918
- Selden v. BrookeSupreme Court of Virginia · 1906
- Taylor v. CommonwealthSupreme Court of Virginia · 1919
- Brooklyn Trust Co. v. BookerSupreme Court of Virginia · 1918
3Cited by1 opinion
- Trust Co. of Norfolk v. CommonwealthCourt of Appeals of Virginia · 1928