1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 738 S.W.2d
  5. 738 S.W.2d 114 (1987)
 

REVENUE CABINET v. COX

No. 86-CA-1763-MR.

738 S.W.2d 114 (1987)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. William M. COX, Jr., Individually and as Executor of the Estate of Katherine H. Cox, Deceased, Appellee.

Court of Appeals of Kentucky.

July 17, 1987.

Attorney(s) appearing for the Case

Michael L. Henry, Legal Service Section, Frankfort, for appellant.

J.B. Johnson, Jr., Teague, Cox, Davis & Johnson, Williamsburg, for appellee.

Before DYCHE, MILLER and WEST, JJ.

MILLER, Judge.

The Revenue Cabinet appeals from a judgment of the Whitley Circuit Court holding that an inheritance tax on intangible personal property held by a co-owner or third-party beneficiary in a survivorship1 account or certificate is violative of both the United States Constitution and the Kentucky Constitution. This has the effect of rendering the Revenue Cabinet incapable of collecting such a tax under the provisions of KRS...

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