[DOWNLOAD] "Estate Herbert H. Bigelow v. Helen Bigelow" by Supreme Court of Minnesota # Book PDF Kindle ePub Free
eBook details
- Title: Estate Herbert H. Bigelow v. Helen Bigelow
- Author : Supreme Court of Minnesota
- Release Date : January 19, 1937
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
Taxation -- inheritance tax -- time of determining of property. Certain municipal bonds in the estate of a testator were sold in the course of administration, in order to pay allowed claims,
taxes, and expenses of administration, at a price in excess of the amount at which they were appraised for the purpose of
imposing the succession tax on the residuary legatees. It is held: The gain in the market value of the property of an estate
of a deceased person between the time of his death and the distribution of the property to heirs, devisees, or legatees is
not subject to the succession tax.
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