Home > Journals > Michigan Law Review > MLR > Volume 29 > Issue 7 (1931)
Abstract
Theoretically there is an accepted distinction between jurisdiction to exact an inheritance tax and a property tax. Is this distinction of practical significance? Does it influence a court in the concrete decision of a case?
Recommended Citation
Charles L. Lowndes,
BASES OF JURISDICTION IN STATE TAXATION OF INHERITANCES AND PROPERTY,
29
Mich. L. Rev.
850
(1931).
Available at:
https://repository.law.umich.edu/mlr/vol29/iss7/4
Included in
Fourteenth Amendment Commons, Jurisdiction Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons