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BOSWORTH v. COMMONWEALTH

231 S.W.2d 36 (1950)

BOSWORTH et al. v. COMMONWEALTH et al.

Court of Appeals of Kentucky.

June 13, 1950.

Attorney(s) appearing for the Case

Robert J. Watson, Middlesboro, for appellants.

A. E. Funk, Atty. Gen., Maurine Sharp, Asst. Atty. General, Hal O. Williams, Asst. Atty. Gen., Robert F. Matthews, Jr., Asst. Atty. General, Ernest Woodward, II, Louisville, Amicus Curiae, Woodward, Hobson & Fulton, Louisville, Amicus Curiae, Woodward, Bartlett, Hobson & McCarroll, Owensboro, Amicus Curiae, for appellees.

CAMMACK, Justice.

This is an appeal from a judgment sustaining an order of the Kentucky Tax Commission assessing an inheritance tax against the estate of Joseph F. Bosworth, Sr., deceased. In 1930, Mr. Bosworth conveyed real estate in trust to the Lincoln Bank & Trust Company. The net income of the trust fund was to be paid first to Mr. Bosworth for his life, or as he might direct in writing, then to his wife, Lizzie Bosworth, for life, or as she might direct...

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