"CONTEMPLATION OF DEATH" IN INHERITANCE TAXATION

Authors

Henry Oliver Evans, Of the Pittsburgh, Pennsylvania, Bar

Abstract

A tax upon gifts said to be made "in contemplation of death" as inheritances made its first appearance in our jurisprudence in the New York statute of 1892. Since that time this tax in some form has been laid by all of the states except Alabama, Florida, Georgia, Texas and Vermont. The Revenue Act of 1916 added this tax to the burdens, already heavy, of federal taxation.

Recommended Citation

Henry O. Evans, "CONTEMPLATION OF DEATH" IN INHERITANCE TAXATION, 24 Mich. L. Rev. 461 (1926).
Available at: https://repository.law.umich.edu/mlr/vol24/iss5/3