Selected Cases on the Law of Taxation

affirmed amount appeal applied assessment assessor authority beneficiary Board bonds Campbell County certiorari choses in action clause Com'r Constitution contract corporation County debt decedent decision deduction defendant delivered the opinion determined dividend domicile due process effect equal erty estate tax executor exempt from taxation fact Federal Fourteenth Amendment fund gift gift inter vivos held imposed inheritance tax intangible interest intestate judgment jurisdiction JUSTICE Kentucky land legacy legatee legislative legislature levied liability Mass ment mortgage Multnomah County municipal nonresident owner paid payable payment Pennsylvania personal property personalty plaintiff in error probate process of law profits purposes of taxation question real estate reason received resident residuary estate Revenue rule secured shares situs Stat statute subject to taxation succession tax supra Supreme Court tangible Tax Act tax law taxable taxpayer thereof tion trust United validity valuation York