death duties

death duties
Another term for inheritance or estates taxes. 28 Am J Rev ed Inher T § 3; duties which are not a tax upon property eo nomine, but upon its passage by will or by descent in cases of intestacy, as distinguished from taxes imposed on property real or personal, as such, because of its ownership or possession. In other words, the public contribution which death duties exact is predicated on the passing of property as the result of death, as distinct from a tax on property disassociated from its transmission or receipt by will, or as the result of intestacy. Knowlton v Moore, 178 US 41, 44 L Ed 969, 20 S Ct 747. See estate taxes; inheritance taxes.

Ballentine's law dictionary. . 1998.

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