TAXATION-JURISDICTION TO LEVY AN INHERITANCE TAX

Authors

Abstract

A Massachusetts decedent by will created a trust in stocks and bonds. By the terms of the trust the trustee was to pay the income to the settlor's daughter during her life and upon her death was to pay the corpus to such persons as she should by will appoint. She died domiciled in North Carolina leaving a will appointing her husband and son to receive the property. North Carolina imposed an inheritance tax under a statute making the exercise of the power of appointment subject to the tax in the same manner as though the property belonged absolutely to the donee of the power. Held, that the tax was unconstitutional as contrary to due process of law, for the reason that North Carolina bad no jurisdiction to tax. Wachovia Bank and Trust Co. v. Doughton.

Recommended Citation

TAXATION-JURISDICTION TO LEVY AN INHERITANCE TAX, 25 Mich. L. Rev. 786 (1927).
Available at: https://repository.law.umich.edu/mlr/vol25/iss7/8