death duties
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 281 U.S. 497 - Tyler v. United States · 1930Most cited · 749 citing opinions
it is the power to transmit or the transmission or receipt of property by death which is the subject levied upon by all death duties
How often courts cite the case defining “death duties”
Court decisions citing the opinion that defined “death duties” — 748 in all, by decade. Counts are citations to the defining case 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.