HOUSTON v. KENTUCKY TAX COMMISSION


336 S.W.2d 547 (1959)

Erma Roberts HOUSTON, Executrix of the Estate of Elizabeth Frances Roberts, Deceased, Appellant, v. KENTUCKY TAX COMMISSION, Appellee.

Court of Appeals of Kentucky.

As Extended on Rehearing June 17, 1960.


Attorney(s) appearing for the Case

James C. Ware (Ware & Ware), Covington, for appellant.

Bradford T. Garrison, Department of Revenue, Frankfort, for appellee.


PALMORE, Judge.

The sole question raised in this appeal is whether the Department of Revenue has properly assessed certain bank shares for inheritance tax purposes. Exclusive of interest and costs the amount in controversy is $456.20, that being the protested portion of the taxes as finally certified. There is no motion that an appeal be granted. Therefore, we have no jurisdiction to entertain one.

This case involves a question of valuation only. There being...

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