LUCKETT v. FIRST NATIONAL LINCOLN BANK OF LOUISVILLE


409 S.W.2d 518 (1966)

James E. LUCKETT, Commissioner of Revenue, Appellant, v. FIRST NATIONAL LINCOLN BANK OF LOUISVILLE, Executor of the Will of Robert E. Adams, deceased, Appellee.

Court of Appeals of Kentucky.

December 16, 1966.


Attorney(s) appearing for the Case

Robert Matthews, Atty. Gen., William S. Riley, Asst. Atty. Gen., Larry A. Carver, Dept. of Revenue, Frankfort, for appellant.

J. H. Gold, Gene Sims, Louisville, for appellee.


CLAY, Commissioner.

The Commissioner of Revenue appeals from a judgment reversing an order of the Kentucky Tax Commission which increased an inheritance tax assessment against appellee approximately $6,000. The question involved is one of statutory interpretation.

Appellee is the executor of the will of Robert E. Adams, Sr., who died in 1960. Four years before his death he had entered into an irrevocable life insurance trust agreement with appellee as trustee...

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