DEPARTMENT OF REVENUE v. KENTUCKY TRUST COMPANY


313 S.W.2d 401 (1958)

DEPARTMENT OF REVENUE et al., Etc., Appellants, v. The KENTUCKY TRUST COMPANY, Executor under the Will of Alex Galt Robinson, Deceased, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied June 13, 1958.


Attorney(s) appearing for the Case

Jo M. Ferguson, Atty. Gen., John L. Ward, Hal O. Williams, Asst. Attys. Gen., Dept. of Revenue, for appellants.

James W. Stites, Louisville, for appellee.


SIMS, Judge.

Appellant, Department of Revenue, hereinafter referred to as Department, assessed a tax of $6,961.08 against a trust estate created by Alex Galt Robinson on the theory there was a possibility the estate would revert to Mr. Robinson and the entire corpus of same was taxable at his death under KRS 140.010. The executor paid this tax under protest and filed its petition for appeal in the Franklin Circuit Court asking that under KRS 134.580 the court order...

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