KENTUCKY BOARD OF TAX APPEALS v. ESTATE OF PORTER


422 S.W.2d 895 (1968)

KENTUCKY BOARD OF TAX APPEALS et al., Appellants, v. ESTATE of W. D. PORTER, Appellee.

Court of Appeals of Kentucky.

January 19, 1968.


Attorney(s) appearing for the Case

Robert Matthews, Atty. Gen., William S. Riley, Dept. of Revenue, Frankfort, for appellants.

Amos H. Eblen, Lexington, for appellee.


DAVIS, Commissioner.

This is an appeal from a judgment reversing that portion of an order of the Kentucky Tax Commission imposing an inheritance tax on proceeds of life insurance held in trust subject to a power of appointment. The factual background and legal principles are indistinguishable from those presented in Kentucky Trust Company, Executor, Etc. v. Department of Revenue, Commonwealth of Kentucky, Ky., 421 S.W.2d 854 (decided...

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