(Download) "State Board of Equalization v. Cole" by Supreme Court of Montana ~ eBook PDF Kindle ePub Free

eBook details

Title: State Board of Equalization v. Cole
Author : Supreme Court of Montana
Release Date : January 01, 1948
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 74 KB

Description

1. Taxation ? Joint estates, what is taxed. The statute relating to taxation of joint estates upon the death of one of the co-owners recognizes that at the death of a co-owner there is a direct shifting of economic interest and it taxes the additional interest obtained by the surviving co-owner and not the transfer creating the joint tenancy.