Legal Opinion
Cochran's Ex'or and Trustee v. Commonwealth
Court of Appeals of Kentucky (pre-1976)
Decided December 18, 1931PublishedCited by 17 opinions
1Opinion of the Court
Opinion of the Court by
Judge Willis
Affirming in part and reversing in part.
This was an agreed case submitted to the' court under and in accordance with section 637 of the Civil Code of Practice. It involves an interpretation of the inheritance tax statutes of the state. The controversy which was submitted came up in this way. John Cochran died testate July 7,1929. He devised his residuary estate to his two sisters and a niece. A surviving brother contested the will. The contest was settled by the parties. By the terms of the settlement, the will was duly established by a consent judgment, but…
2Cases cited30 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- English v. CrenshawTennessee Supreme Court · 1908
25 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner of Internal Revenue v. Clarion Oil Co.Court of Appeals for the D.C. Circuit · 1945
- Bailey v. . McLainSupreme Court of North Carolina · 1939
- In re the Estate of MatthiessenNew York Surrogate's Court · 1940
- Lynch v. Kentucky Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1960
12 more not listed; retrieve them via the Exa API.