Home > Journals > Michigan Law Review > MLR > Volume 29 > Issue 3 (1931)
Abstract
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.
Recommended Citation
David R. Mason,
JURISDICTION FOR THE PURPOSE OF IMPOSING INHERITANCE TAXES,
29
Mich. L. Rev.
324
(1931).
Available at:
https://repository.law.umich.edu/mlr/vol29/iss3/4
Included in
Estates and Trusts Commons, Jurisdiction Commons, Taxation-Federal Estate and Gift Commons, Taxation-State and Local Commons