[Download] "Commonwealth v. Switow" by Court Of Appeals Of Kentucky * Book PDF Kindle ePub Free
eBook details
- Title: Commonwealth v. Switow
- Author : Court Of Appeals Of Kentucky
- Release Date : January 14, 1948
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
LATIMER, Justice. By this action appellee, Annie Switow, seeks a refund of Inheritance Tax paid under protest. Michael Switow died testate October 19, 1940, at the age of 76. His widow, Annie Switow, and his son, Samuel J. Switow, were named as executors and duly qualified as such. They filed inheritance tax report with the Department of Revenue of the Commonwealth. The Department of Revenue increased the value of the estate from $38,314.93 as shown by the report of the executors, to $74,184.97. Of this increase $30,000 is represented by 400 shares of preferred stock in the Switow Theatrical Company, which was transferred by the deceased, Michael Switow, to his wife on April 27, 1938, approximately 2 1/2 years prior to his death.