Legal Opinion

Knox v. Emerson

Tennessee Supreme Court

Decided September 15, 1910PublishedCited by 16 opinions

FROM MoMINN. Appeal from the Circnit Court of McMinn. County. George L. Burke, Judge.

1Opinion of the CourtJustice Beard

This suit was instituted in the county court of Mc-Minn county, by the clerk of that court, to recover an inheritance tax, alleged to be due upon the estate which the defendant Lillie Williams Emerson takes under the will of her mother, who died a citizen of that county in May, 1909. Two questions are raised to defeat the recovery sought — first, that the county court was without jurisdiction to try the case; and, second, that being a child of the testatrix, and taking under her will, Mrs. Emerson was not subject to this tax.’

As to the first of these questions, we think there is no…

2Cases cited6 opinions

  1. Myar v. MitchellSupreme Court of Arkansas · 1904
  2. State v. AlstonTennessee Supreme Court · 1895
  3. Zickler v. Union Bank & Trust Co.Tennessee Supreme Court · 1900
  4. Hubbard v. BrainardSupreme Court of Connecticut · 1869
  5. Cornwall v. ToddSupreme Court of Connecticut · 1871

1 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Bank of Commerce & Trust Co. v. SenterTennessee Supreme Court · 1923
  2. Crenshaw v. MooreTennessee Supreme Court · 1911
  3. Bailey v. HenryTennessee Supreme Court · 1911
  4. In re the Estate of WilliamsNevada Supreme Court · 1916
  5. Bergeda v. StateTennessee Supreme Court · 1943

11 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API