1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 263 S.W.2d
  5. 263 S.W.2d 130 (1953)
 

SECURITY TRUST CO. v. DEPARTMENT OF REVENUE

263 S.W.2d 130 (1953)

SECURITY TRUST CO. v. DEPARTMENT OF REVENUE et al.

Court of Appeals of Kentucky.

December 18, 1953.

Attorney(s) appearing for the Case

Robert E. Hatton, Louisville, for appellant.

J. D. Buckman, Atty. Gen., Hal Williams, Jr., William E. Scent, William S. Riley, Asst. Attys. Gen., for appellee.

DUNCAN, Justice.

For the purpose of fixing situs for the imposition of ad valorem and death taxes, we are required to determine whether certain Building Trust certificates should be properly classified as real estate or intangible personal property. The Chancellor upheld the contention of the Department of Revenue and adjudged the certificates to be intangible personalty with taxable situs at the domicile of the owners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases