death taxes
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 326 U.S. 340 - Fernandez v. Wiener · 1945Most cited · 420 citing opinions
the power of Congress to impose death taxes is not limited to the taxation of transfers at death. It extends to the creation, exercise, acquisition, or relinquishment of any power or legal privilege which is incident to the ownership of property, and when any of these is occasioned by death, it may as readily be the subject of the federal tax as the transfer of the property at death.