gift inter vivos
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 278 U.S. 339 - Reinecke v. Northern Trust Co. · 1929Most cited · 940 citing opinions
In its plan and scope the tax is one imposed on transfers at death or made in contemplation of death and is measured by the value at death of the interest which is transferred. One may freely give his property to another by absolute gift without subjecting himself or his estate to a tax.
How often courts cite the case defining “gift inter vivos”
Court decisions citing the opinion that defined “gift inter vivos” — 940 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.