MONTGOMERY, Chief Justice.
Two questions are presented here: (1) Whether Chapter 140 of the Kentucky Revised Statutes requires the estate of a deceased resident to include in the gross estate for inheritance tax purposes the interest of the decedent in a partnership whose business was located in another state; and (2) if that interest must be included, whether the amount of inheritance tax paid to the sister state is a deductible item.
S. Arnold Lynch is the...
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