1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 259 S.W.2d
  5. 259 S.W.2d 432 (1953)
 

CITIZENS FIDELITY BANK & TRUST CO. v. REEVES

259 S.W.2d 432 (1953)

CITIZENS FIDELITY BANK & TRUST CO. v. REEVES, Commissioner of Revenue.

Court of Appeals of Kentucky.

June 12, 1953.

Attorney(s) appearing for the Case

Steinfeld & Steinfeld and Samuel Steinfeld, Louisville, for appellant.

J. D. Buckman, Jr., Atty. Gen., Hal O. Williams, Asst. Atty. Gen., and Roy H. Pennington, Asst. Atty. Gen., for appellee.

COMBS, Justice.

This appeal involves the relative merits of the "blockage" rule and the "unit" rule in the assessment of shares of stock for inheritance tax purposes.

James P. Bogler died November 10, 1949, the holder of 3,000 shares of class "A" common stock and 27,000 shares of class "B" common stock in the Glenmore Distilleries. On the day Mr. Bolger died 300 shares of Glenmore Distilleries common stock were sold on the New York Curb Stock Exchange at a...

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