525 S.W.2d 68 (Ky. 1975), Kentucky Bd. of Tax Appeals v. Citizens Fidelity Bank & Trust Co.
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525 S.W.2d 68 (Ky. 1975), Kentucky Bd. of Tax Appeals v. Citizens Fidelity Bank & Trust Co.
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- Federal Cases - 299 U.S. 280 (1936), 77, Binney v. Long
- Federal Cases - 309 U.S. 83 (1940), 92, Madden v Commissioner
- Federal Cases - 309 U.S. 530 (1940), 541, Witney v. State Tax Commission of New York
- California - 35 Cal.2d 830, 20827, Estate of Newton
- Kentucky - 169 S.W.2d 621 (Ky.App. 1942), Reeves v. Fidelity & Columbia Trust Co.