death duty
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 284 U.S. 312 - First Nat Bank of Boston v. State of Maine · 1932Most cited · 391 citing opinions
such a tax is not a death duty which flows from the power to control the succession; it is a stock transfer tax which flows from the power of the state to control and condition the operations of the corporation which it creates.
How often courts cite the case defining “death duty”
Court decisions citing the opinion that defined “death duty” — 391 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.