Commonwealth v. Gaulbert's Admr.
Court of Appeals of Kentucky
CASE 23. — ACTION BY THE COMMONWEALTH OF KENTUCKY BY ARTHUR E. HOPKINS, REVENUE AGENT, AND JOSEPH SELLIGMAN, COUNTY ATTORNEY OF JEFFERSON COUNTY, AGAINST J. WILL GAULBERT’S ADMINISTRATOR. — Appeal from Jefferson Circuit Court (Chancery-Branch, Second Division). Judgment for defendant, plaintiff appeals. — POINTS AND AUTHORITIES. 1. The cause of action is not to collect the tax, but to ascertain the amount of the estate.
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CASE 23. — ACTION BY THE COMMONWEALTH OF KENTUCKY BY ARTHUR E. HOPKINS, REVENUE AGENT, AND JOSEPH SELLIGMAN, COUNTY ATTORNEY OF JEFFERSON COUNTY, AGAINST J. WILL GAULBERT’S ADMINISTRATOR. — Appeal from Jefferson Circuit Court (Chancery-Branch, Second Division). Judgment for defendant, plaintiff appeals. — POINTS AND AUTHORITIES. 1. The cause of action is not to collect the tax, but to ascertain the amount of the estate. To fix the amount of the tax, the time of payment of the tax has nothing to do with the right to sue to -ascertain the tax. Dos Bassos’ Inheritance Tax Law, Sec. 66, pp. 397,…
1Opinion of the Court
Opinion op the court by
Judge Carroll
— Reversing.
The questions presented by this record involve those parts of the inheritance tax law now sections 4281a to 4281s, inclusive, of the Kentucky Statutes of 3909, that relate to the appraisement of the estate, the time when the tax is payable and the penalties that attach for failure to pay when due, the officers who may institute proceedings to have the estate appraised and collect the tax, and the penalties, if any, they may collect as commission or compensation.
Taking up first the question of when administrators, executors, or trustees having in…
2Cases cited1 opinion
- Commonwealth v. Central Consumers' Co.Court of Appeals of Kentucky · 1906
3Cited by6 opinions
- Cochran's Ex'or and Trustee v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1931
- Commonwealth v. PeterCourt of Appeals of Kentucky · 1910
- Ritcher v. CommonwealthCourt of Appeals of Kentucky · 1918
- Commonwealth v. Bingham's Admr.Court of Appeals of Kentucky · 1920
- Commonwealth v. BullockCourt of Appeals of Kentucky · 1918
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