Enochs v. State ex rel. Roberson
Mississippi Supreme Court
Appeal from chancery court of Hinds connty. Hon. Y. J. Steickeb, Chancellor. Snit by the state, on the relation of Prank Eoberson, attorney-general, against Martha 0. Enochs and other executors and heirs of I. 0. Enochs, deceased. Decree for the plaintiff, and the defendants appeal.
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Appeal from chancery court of Hinds connty. Hon. Y. J. Steickeb, Chancellor. Snit by the state, on the relation of Prank Eoberson, attorney-general, against Martha 0. Enochs and other executors and heirs of I. 0. Enochs, deceased. Decree for the plaintiff, and the defendants appeal. Is an inheritance tax a debt within the meaning of section 4256, Code of 1906, . . . prior to the determination by the state tax commission of the full and fair cash value of the net estate, on which the tax is to be computed? Whereunto, answering brief of attorney-general, we submit no. because: (A) Prior to…
1Opinion of the CourtHolden, J.
This is a bill in chancery on the relationship of Frank Roberson, attorney-general for the state, against Martha C. Enochs and other executors and heirs of the estate of I. C. Enochs, deceased, wherein it is sought to compel the defendants to discover and disclose the true amount of the estate subject to an inheritance tax under the Inheritance Tax Act (chapter 109, Laws of 1918; chapter 122a, Hemingway’s Code of Supp. of 1921) ; and praying for a personal decree against the defendants and the estate for the inheritance taxes due thereon.
The bill charges:
“That the said executors submitted to…
2Cases cited5 opinions
- Hattiesburg Grocery Co. v. RobertsonMississippi Supreme Court · 1921
- State Revenue Agent v. TonellaMississippi Supreme Court · 1893
- Delta & Pine Land Co. v. AdamsMississippi Supreme Court · 1908
- State v. PiazzaMississippi Supreme Court · 1889
- Johnston v. Puffer Manufacturing Co.Mississippi Supreme Court · 1916
3Cited by10 opinions
- United States v. Huntington National BankCourt of Appeals for the Sixth Circuit · 2012
- Nickey v. State Ex Rel. Attorney-GeneralMississippi Supreme Court · 1933
- Hollandale Ice Co. v. Board of Sup'rs.Mississippi Supreme Court · 1934
- Enochs v. State ex rel. RobersonMississippi Supreme Court · 1923
- Waits v. Black Bayou Drainage Dist.Mississippi Supreme Court · 1939
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