Inheritance
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 305 U.S. 188 - Lyeth v. Hoey · 1938Most cited · 1,093 citing opinions
In exempting from the income tax the value of property acquired by 'bequest, devise, or inheritance', Congress used comprehensive terms embracing all acquisitions in the devolution of a decedent's estate.
How often courts cite the cases defining “Inheritance”
Court decisions citing the 2 opinions that defined “Inheritance” — 1,108 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 2 definitions, chronological · 1914–1938
- ORIGINAL
Inheritance is governed by the lex rei sitae. It is not a natural or absolute right, but the creation of statute law. If one claim the right to succeed to the real property of another as heir, and his right is denied because he must trace his pedigree or title to or through an alien, a bastard, or a slave, the question is one to be determined by the local law.