 | United States. Court of Claims - 1932 - 800 pages
...Letchworth. 201 Cal. 1) ; but, all of the cases are uniform in holding that the amount of the tax is based on the value of the estate at the time of the death of the testator and that the impairment of the estate by the executors does not reduce the amount of tax... | |
 | California. Probate Court (San Francisco), Milton Hills Myrick - 1880 - 364 pages
...to his heirs, viz: his mother and brother. The account of the administrator cannot be settled until the value of the estate at the time of the death of Ubaldo, junior, shall be ascertained; the commissions will depend upon that value. The item, $25 for... | |
 | 1890 - 1110 pages
...several cases which the counsel for the next of kin has brought to my attention it has been held that the value of the estate, at the time of the death of the decedent, left to be administered, or which comes to a trustee as a trust fund, is the one by which... | |
 | Theodore Connoly - 1890 - 634 pages
...several cases which the counsel for the next of kin has brought to my attention, it has been held that the value of the estate at the time of the death of the decedent left to be administered or which comes to a trustee as a trust fund, is the one by which... | |
 | 1896 - 766 pages
...proportionate share of the income from, and the principal of, each security. It was only necessary to determine the value of the estate at the time of the death of the widow, and the sisters' interests would be in the same proportion in each security, and in the... | |
 | Oberlin Historical and Improvement Organization, Ohio - 1918 - 1018 pages
...question I beg to advise that it is my opinion that the collateral inheritance tax should be computed upon the value of the estate at the time of the death of the decedent, except in the case of future interests not vested as of the death of the testator, in... | |
 | 1899 - 806 pages
...all of us that the findings of the court below are supported by the weight of the evidence, and that the value of the estate at the time of the death of the testator did not amount to $50,000 at a fair valuation, but fell several thousand dol-- lars short... | |
 | United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...the tax had been paid, or a credit if not. Senator BARKLEY. I have not examined this bill caretully. You are speaking now of the value of the estates;...the value of the estate at the time of the death of the owner as the value of the inheritance, do you? Senator BARKLEY. Suppose that an estate is not distributed... | |
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You do not in this bill fix the value of the estate at the time of the death of the owner as the value of the inheritance, do you? 
