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COMMONWEALTH v. SMITH

375 S.W.2d 386 (1964)

COMMONWEALTH of Kentucky, by and on relation of James V. MARCUM, Commissioner of Revenue, Appellant, v. L. C. SMITH et al., Appellees.

Court of Appeals of Kentucky.

February 7, 1964.

Attorney(s) appearing for the Case

William S. Riley, Dept. of Revenue, Virginia R. Collins, Dept. of Revenue, Frankfort, James H. Amberg, Hickman, for appellant.

W. C. Tipton, Hickman, James H. Warren, Fulton, Robert D. Fry, Union City, Tenn., for appellees.

CULLEN, Commissioner.

Mrs. Ruth Boaz, a resident of Mississippi but who owned five tracts of land in Kentucky, died intestate in 1951. No administration of her estate was had in Kentucky, but an inheritance tax return was filed by her heirs in 1952 and a determination of tax was made by the Kentucky Department of Revenue in 1953. Before the return was filed her heirs had sold four of the tracts of land. In 1958 the Commissioner of Revenue brought the instant action...

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