THE EQUITABLE CONVERSION FICTION AS A BASIS FOR INHERITANCE TAXATION

Authors

Abstract

No one would dispute the jurisdiction of the state where land is situated to impose an inheritance tax upon its transfer at the death of the owner. Callahan v. Woodbridge, 171 Mass. 595, 51 N. E. 176; Matter of Majot, 199 N. Y. 29, 92 N. E. 402, Chamberlain's Estate, 257 Pa. 113,101 Atl. 314. Equally clear is the converse proposition: that no other state except the state where the land lies can impose such a tax. Succession of Westfeldt, 122 La. 836, 48 So. 281; In re Rust's Estate, 213 Mich. 138, 182 N. W. 82; State v. Probate Court, 145 Minn. 155, 176 N. W. 493. The land is subject to the exclusive control of the state where it is. The recognition of this legal proposition appears in every instance where it arises. The state of the situs may tax the land; its law determines the method by which it is to be transferred and the capacity of the person making the transfer; a court in that state only may act in rem upon the land.

Recommended Citation

THE EQUITABLE CONVERSION FICTION AS A BASIS FOR INHERITANCE TAXATION, 23 Mich. L. Rev. 641 (1925).
Available at: https://repository.law.umich.edu/mlr/vol23/iss6/7