LYNCH v. KENTUCKY TAX COMMISSION


333 S.W.2d 257 (1960)

S. Arnold LYNCH, Executor of the Estate of Harry Lynch, Deceased, Appellant, v. KENTUCKY TAX COMMISSION et al., Appellees.

Court of Appeals of Kentucky.

March 11, 1960.


Attorney(s) appearing for the Case

S. Arnold Lynch, Louisville, for appellant.

Bradford T. Garrison, Frankfort, for appellees.


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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