1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 525 S.W.2d
  5. 525 S.W.2d 68 (1975)
 

KENTUCKY BD. OF TAX APP. v. CITIZENS FID. B. & T. CO.

525 S.W.2d 68 (1975)

KENTUCKY BOARD OF TAX APPEALS et al., Appellants, v. CITIZENS FIDELITY BANK AND TRUST COMPANY, Executor of the Estate of Lois Don Clancy, Deceased, Appellee. CITIZENS FIDELITY BANK AND TRUST COMPANY, Executor of the Estate of Lois Don Clancy, Deceased, Cross-Appellant, v. KENTUCKY BOARD OF TAX APPEALS et al., Cross-Appellees.

Court of Appeals of Kentucky.

June 20, 1975.

Attorney(s) appearing for the Case

William P. Sturm, Legal Staff, Dept. of Revenue, William S. Riley, Asst. Atty. Gen., Dept. of Revenue, Frankfort, for appellants and cross-appellees.

Edwin G. Middleton, Middleton, Reutlinger & Baird, Louisville, for appellee and cross-appellant.

PALMORE, Justice.

This case involves the construction and constitutional validity, under the equal protection clause of the 14th Amendment, of KRS 140.040, which applies to powers of appointment.

The appellee and cross-appellant, Citizens Fidelity Bank and Trust Company (hereinafter called the executor), is executor of the will of Lois Don Clancy, who died in 1962 a resident of Kentucky. Mrs. Clancy was the life beneficiary with power to appoint the remainder...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases