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REVENUE CABINET, COM. OF KY. v. SAMANI

No. 87-CA-615-MR.

757 S.W.2d 199 (1988)

REVENUE CABINET, COMMONWEALTH OF KENTUCKY; and Gary W. Gillis, Secretary, Appellants, v. Ann E. SAMANI, Administratrix of the Estate of Fred Samani; and Martha H. Rush, Executrix of the Estate of Willett H. Rush, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court September 28, 1988.

Attorney(s) appearing for the Case

Michael L. Henry, Legal Services Section, Revenue Cabinet, Frankfort, for appellants.

Phyllis A. Sower, Frankfort, for appellees.

Before DYCHE, McDONALD and REYNOLDS, JJ.

McDONALD, Judge:

The within action was filed in the circuit court for declaratory judgment challenging the application of the Kentucky Inheritance Tax (KRS 140.050) upon the survivorship assets comprising a portion of the estates of the appellees, Fred Samani and Willett Rush, Sr., deceased.

Inheritance tax returns were filed in each estate but the portion of the tax assessed due to the ownership of survivorship property was omitted. The Revenue Cabinet issued...

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