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Taxation-Federal Estate and Gift

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Articles 301 - 302 of 302

Full-Text Articles in Taxation-State and Local

Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason Jan 1931

Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason

Michigan Law Review

For nearly half a century so-called inheritance tax laws of the states of the United States have been predicated upon two distinct theories of jurisdiction, many states embodying both theories into their statutes. Recent decisions rendered by the Supreme Court of the United States, however, challenge the constitutionality of such a scheme and indicate the expediency of a review of the extent of state jurisdiction for the purpose of imposing such taxes.


Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper Jan 1930

Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper

Articles by Maurer Faculty

No abstract provided.