NEWTON v. DAILEY

No. 14298.

280 S.E.2d 91 (1981)

Genevieve Mae NEWTON, Extrx., etc., et al. v. Richard L. DAILEY, Tax Commr., etc.

Supreme Court of Appeals of West Virginia.

July 7, 1981.


Attorney(s) appearing for the Case

Chauncey H. Browning, Jr., Atty. Gen., Gene W. Bailey, Asst. Atty. Gen., Charleston, for appellant.

No appearance for appellees.


MILLER, Justice:

The State Tax Commissioner appeals from an adverse judgment of the Circuit Court of Cabell County, which held that the entire amount of a joint debt should be deducted from the deceased's property interest in determining the fair market value of jointly-owned real estate for inheritance tax purposes. We disagree and reverse.

George T. Newton died jointly owning several parcels of real estate with his wife with a right of survivorship. The...

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