Add to ORKGIt is the purpose of this comment to show how the death tax laws today affect the estate of a person who dies in one state leaving tangible or intangible personalty in another state, and also to recall the laws as they existed in the not too remote past and to surmise what they will be tomorrow in the light of recent trends
New York State replaced its estate tax and repealed its gift tax. This Article will trace the histo...
The abandonment by a majority of the Supreme Court, in recent years, of an earlier majority\u27s ill...
The transfer or succession of real property and tangible personal property is taxable by the state w...
The transfer or succession of real property and tangible personal property is taxable by the state w...
The leading articles in this symposium stress the problems which federal death duties create in the ...
The remaining states with a death transfer tax should begin the process of repeal. Some state death ...
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliot...
This comment will explore the existing variations in four commonly encountered areas: joint interest...
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliot...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
This comment will examine the foregoing problem in light of several recent cases which have cast dou...
Professor Lawrence Zelenak\u27s recent Article provides an excellent analysis of the relevant issues...
The manifest reluctance in recent years on the part of the Supreme Court to declare any provision of...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
Death taxes have been used in various forms in the United States, from a simple stamp tax to the com...
New York State replaced its estate tax and repealed its gift tax. This Article will trace the histo...
The abandonment by a majority of the Supreme Court, in recent years, of an earlier majority\u27s ill...
The transfer or succession of real property and tangible personal property is taxable by the state w...
The transfer or succession of real property and tangible personal property is taxable by the state w...
The leading articles in this symposium stress the problems which federal death duties create in the ...
The remaining states with a death transfer tax should begin the process of repeal. Some state death ...
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliot...
This comment will explore the existing variations in four commonly encountered areas: joint interest...
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliot...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
This comment will examine the foregoing problem in light of several recent cases which have cast dou...
Professor Lawrence Zelenak\u27s recent Article provides an excellent analysis of the relevant issues...
The manifest reluctance in recent years on the part of the Supreme Court to declare any provision of...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
Death taxes have been used in various forms in the United States, from a simple stamp tax to the com...
New York State replaced its estate tax and repealed its gift tax. This Article will trace the histo...
The abandonment by a majority of the Supreme Court, in recent years, of an earlier majority\u27s ill...
The transfer or succession of real property and tangible personal property is taxable by the state w...