(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.
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