death duty
Defined in 1 dictionary — Case Law
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.