Selected Cases on the Law of Taxation

affirmed amount appeal applied assessment assessor assets authority beneficiary Board bonds Campbell County capital stock cited Constitution contract corporation County death debt decedent decision deduction defendant delivered the opinion determined distribution dividend domicil due process effect erty estate tax executor exempt from taxation fact Fourteenth Amendment franchise fund gift gifts inter vivos held imposed income tax inheritance tax interest intestate judgment jurisdiction JUSTICE Kentucky land legacy legatee legislative legislature levied liability Mass Massachusetts Matter ment mortgages municipal non-resident owner paid payment Pennsylvania personal property personalty plaintiff in error possession probate profits prop purposes of taxation question real estate real property reason received resident residuary estate Revenue rule shares situs Sixteenth Amendment Stat statute stockholders subject to taxation succession tax supra Supreme Court tangible tax law taxable taxpayer thereof tion transfer trust United valuation York