1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 302 S.W.2d
  5. 302 S.W.2d 114 (1957)
 

LUCKETT v. FERGERSON

302 S.W.2d 114 (1957)

J. E. LUCKETT et al., comprising the Kentucky Tax Commission, Commonwealth of Kentucky, Appellants, v. Mrs. E. B. FERGERSON, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied June 7, 1957.

Attorney(s) appearing for the Case

Jo M. Ferguson, Atty. Gen., Bradford T. Garrison, Frankfort, for appellants.

Herbert S. Melton, Jr., R. H. Schuette, Paducah, for appellee.

CULLEN, Commissioner.

The question is whether the property rights of Mrs. E. B. Fergerson in the proceeds of two life insurance policies on her deceased husband, which proceeds have been left on deposit with the insurance companies, are subject to the regular ad valorem tax rate on intangible property of 25 cents per $100 prescribed by KRS 132.020, or the special rate of 5 cents per $100 prescribed by KRS 132.215 on a "right to receive income."

The Department...

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