INHERITANCE TAXES -- PROPERTY SUBJECT TO TAX -- WHAT IS INSURANCE.

Discusses a case on insurance taxes or property subject to tax. Highlights of the case Old Colony Trust Co. versus Commissioner; Ways to make the tax avoidance device more plausible.

Bibliographic Details
Published in:	Harvard Law Review Vol. 52; no. 7; pp. 1180 - 1182
Format:	Article
Published:	Harvard Law Review Association May1939
Subjects:	Insurance law Inheritance & transfer tax Property insurance Taxation
Online Access:	View this record in EBSCOhost

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