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COMMONWEALTH, DEPARTMENT OF TAXATION v. LEWIS

156 S.E.2d 589 (1967)

208 Va. 221

COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION v. James F. LEWIS, Jr., et al., Administrators, c. t. a., etc.

Supreme Court of Appeals of Virginia.

September 8, 1967.

Attorney(s) appearing for the Case

Richard N. Harris, Asst. Atty. Gen., (Robert Y. Button, Atty. Gen., on the brief), for plaintiff in error.

William A. Perkins, Jr., Frederick L. Russell, Charlottesville, (McGuire, Woods & Battle, Charlottesville, on the brief), for defendants in error.

Before EGGLESTON, C. J., and SPRATLEY, BUCHANAN, SNEAD, I'ANSON, CARRICO and GORDON, JJ.

GORDON, Justice.

About two years before her death, Page L. Jennings made a gift of certain assets on which the State of Virginia assessed and collected a gift tax. These assets were included in her estate for death tax purposes because the gift was found to have been made in contemplation of death. Mrs. Jennings's Administrators c.t.a. claimed a credit against the Virginia death tax in the amount of the gift tax previously paid, which the Department of Taxation denied...

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