Lockhart v. State

Supreme Court of Georgia

Lockhart v. State

137 S.E. 549, 164 Ga. 14, 1927 Ga. LEXIS 104

Supreme Court of Georgia·Decided March 17, 1927·No. No. 5547·Published·Cited by 1 cases

Opinion

Hines, J.

This case is controlled by the decision of this court in the case of Davant v. McAlpin, 163 Ga. 309 (136 S. E. 83). The first question propounded by the Court of Appeals should be answered in the affirmative; and the answer to the second question is, that the State inheritance tax upon the estate in question should be levied and collected under the act of 1913, as amended by the act of 1919. Park’s Code Supp. 1922, §§ 1041(a) et seq.

Taxation, 37 Cyc. p. 1569, n. 75.

All the Justices concur. Cohen & Gray, for plaintiffs in error. Wright & Jachson, contra.

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Hines, J.

This case is controlled by the decision of this court in the case of Davant v. McAlpin, 163 Ga. 309 (136 S. E. 83). The first question propounded by the Court of Appeals should be answered in the affirmative; and the answer to the second question is, that the State inheritance tax upon the estate in question should be levied and collected under the act of 1913, as amended by the act of 1919. Park’s Code Supp. 1922, §§ 1041(a) et seq.

Taxation, 37 Cyc. p. 1569, n. 75.

All the Justices concur. Cohen & Gray, for plaintiffs in error. Wright & Jachson, contra.

Lockhart v. State, 137 S.E. 549, 164 Ga. 14, 1927 Ga. LEXIS 104 (Ga. 1927).

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Opinion

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