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State And Local Taxation, Paul J. Hartman

Vanderbilt Law Review

That the field of state and local taxation is bedoming much more important, as well as increasingly active, is shown by a number of recent significant major developments that are of interest and concern to taxpayers and their counsel everywhere. Ten state tax cases are already on the United States Supreme Court docket for consideration during the Term commencing October 5, 1959.' During the past term at least a half dozen important state tax cases were decided by the Supreme Court, including the epochal Northwestern-Stockham decision, which threw much of the legal profession, as well as many taxpayers, into a …

Tennessee Death Taxes, Charles K. Cosner

Vanderbilt Law Review

The leading articles in this symposium stress the problems which federal death duties create in the planning of estates. The purpose of this note is to discuss the Tennessee Inheritance Tax,' and to indicate how its treatment of particular types of property and forms of ownership differs from the federal succession tax.

The federal tax poses no problem to the Tennessean of moderate means in planning his estate. By some elementary advance planning, all but very substantial estates may be made free of federal tax. In no event will an estate be subject to federal tax which is valued at …