Timken, Estate of, 158 Cal. 51, 109 Pac. 608..... Page ... 281 .67, 145 .124, 126, 129, 131, 146 Title Guaranty & Trust Co. v. Ward, 184 Fed. 447, affirming 164 Fed. 459. ... Tracy, In re, 179 N. Y. 501, 72 N. E. 519. 127 Travis, Estate of, 19 Misc. Rep. 393, 44 N. Y. Supp. 349.... Atl. 655...... Tucker, Estate of, 27 Misc. Rep. 616, 59 N. Y. Supp. 699. Tulane, Matter of, 51 Hun, 213, 4 N. Y. Supp. 36... Tuohy, Estate of, 35 Mont. 431, 90 Pac. 170. Twigg, Estate of, 15 N. Y. Supp. 548.. Tyson v. State, 28 Md. 577. Ullmann, Estate of, 137 N. Y. 403, 33 N. E. 480.... 192 119 239 .4, 13, 28, 74 104, 194 20, 33 .....286, 288 Underhill, Matter of, 2 Con. Sur. 262, 20 N. Y. Supp. 134...102, 177, 204, 220 United Society v. Eagle Bank, 7 Con. 456, 468.... 50 Union Trust Co. v. Durfee, 125 Mich. 487, 84 N. W. 1101.. ..4, 10, 23, 24, 44, 122, 293, 291 Union Trust Co. v. Lynch, 148 Fed. 49, affirmed, 164 Fed. 161, 90 C. C. A. 147..... 145 Union Trust Co. v. Wayne Probate Judge, 125 Mich. 487, 84 N. W. 1101.. .33, 41, 340 United States v. Allen, 9 Ben. 154, Fed. Cas. No. 14,430.. 270 32 Sup. Ct. Rep. 59.... 145 United States v. Hazard, 8 Fed. 380.. United States v. Marion Trust Co., 205 U. S. 539, 51 L. Ed. 1191, 27 Sup. United States v. Perkins, 163 U. S. 625, 41 L. Ed. 287, 16 Sup. Ct. Rep. 1073...... .4, 10, 11, 56, 57, 73, 98, 185, 186, 225 United States v. Robertson, 183 Fed. 711. 71 341 United States v. Truck, 27 Fed. 541... 275 University of Louisville v. Hammock, 127 Ky. 564, 128 Am. St. Rep. 355, 14 L. R. A., N. S., 784, 106 S. W. 219. 206 Vanderbilt v. Eidman, 196 U. S. 480, 49 L. Ed. 563, 25 Sup. Ct. Rep. 331.. .134, 145 Vanderbilt, Estate of, 50 App. Div. 246, 63 N. Y. Supp. 1079, affirmed, 163 N. Y. 597, 57 N. E. 1127... ..55, 110, 113, 130, 146, 199, 205, 219, 272, 300, 308, 325 Van Pelt, Estate of, 63 Misc. Rep. 616, 118 N. Y. Supp. 655.. .72, 323 Page 139 Van Storch, Estate of, 7 Pa. Dist. Rep. 204..... .73, 199, 203, 206 .87, 125, 207, 208, 221 Vivanti, Estate of, 138 App. Div. 281, 122 N. Y. Supp. 954....72, 75, 101, 224 Von Post, Estate of, 35 Misc. Rep. 367, 71 N. Y. Supp. 1039. Walker v. People, 192 Ill. 106, 61 N. E. 489. 352 .20, 303, 305 33, 95 Wallace, Estate of, 4 N. Y. Supp. 465...... 127 Wallace, Estate of, 28 Misc. Rep. 603, 59 N. Y. Supp. 1084. 330 Wallace, In re, 71 App. Div. 284, 75 N. Y. Supp. 838.. 291 Walters, Estate of, 1 Pa. Co. Ct. Rep. 447.... 208 Walworth, Estate of, 66 App. Div. 171, 72 N. Y. Supp. 984.... 119 Warburton v. White, 176 U. S. 485, 44 L. Ed. 555, 20 Sup. Ct. Rep. 404.. 83 Warren, Estate of, 62 Misc. Rep. 444, 116 N. Y. Supp. 1034. .113, 330 Wayne, Estate of, 2 Pa. Co. Ct. Rep. 93, 18 Wkly. Not. Cas. 10.. Weller v. Wheelock, 155 Mich. 698, 118 N. W. 609. Wharton, Estate of, 14 Phila. 279.. ....73, 215, 269, 270, 296, 304, 320, 336 Wheeler, Estate of, 1 Misc. Rep. 450, 22 N. Y. Supp. 1075.... Whiting, Estate of, 2 App. Div. 590, 38 N. Y. Supp. 131. 139 .76, 127, 184 184 191, 202 1 95 283 Whiting, Matter of, 150 N. Y. 27, 55 Am. St. Rep. 640, 34 L. R. A. 232, 44 N. E. 715..... .93, 96, 97, 226, 241, 244, 245 Whitney, Estate of, 69 Misc. Rep. 131, 124 N. Y. Supp. 909. Wilhelmi v. Wade, 65 Mo. 39...... Wilkens, Estate of, 144 App. Div. 803, 129 N. Y. Supp. 600. 146 .5, 231, 352 146, 278 269, 273 92 179 181 227 81 269 214, 216 127 223 145 293 Willet, Estate of, 51 Misc. Rep. 176, 100 N. Y. Supp. 850, affirmed, 119 App. Div. 119, 104 N. Y. Supp. 1150. Williams v. Mosher, 6 Gill, 454.. Williamson, Estate of, 153 Pa. 508, 26 Atl. 246. Willing, Estate of, 11 Phila. 119. Wilmerding, Estate of, 117 Cal. 281, 49 Pac. 181. Page .331, 351 220 72, 74, 78 139 .11, 13, 33, 34, 40 Wilson v. Donaldson, 117 Ind. 356, 10 Am. St. Rep. 48, 3 L. R. A. 266, 20 N. E. 250.... Winchester, Estate of, 140 Cal. 468, 74 Pac. 10... 50 . 182 238 Winkley v. Newton, 67 N. H. 80, 35 L. R. A. 756, 36 Atl. 610. 300 185 Wolfe, Estate of, 137 N. Y. 205, 33 N. E. 156........285, 290, 300, 310, 326 .219, 271, 272 Wolfe, Estate of, 2 Con. 600, 15 N. Y. Supp. 539...173, 191, 199, 200, 300, 339 Wolfe, Estate of, 29 Abb. N. C. 340, 66 Hun, 389, 21 N. Y. Supp. 515, 522 Wolfe, Estate of, 23 Misc. Rep. 439, 52 N. Y. Supp. 415. Wormser, Estate of, 36 Misc. Rep. 434, 73 N. Y. Supp. 748.. Wright, Appeal of, 38 Pa. 507... Wyckoff v. O'Neill, 71 N. J. Eq. 729, 71 Atl. 388. 149, 161 353 Wyckoff v. O'Neil, 72 N. J. Eq. 880, 67 Atl. 32......... 349 49 Wytheville, Town of, v. Johnson, 108 Va. 589, 128 Am. St. Rep. 981, 18 L. R. A., N. S., 960, 62 S. E. 328. 24 Zefita, Estate of, 167 N. Y. 280, 60 N. E. 598, affirming 44 App. Div. 340, 60 N. Y. Supp. 927... 125 Zickler v. Union Bank & Trust Co., 104 Tenn. 277, 57 S. W. 341.... 65 INHERITANCE TAXATION. § 1. § 2. Various Forms of Tax. § 3. § 4. § 5. CHAPTER I. NATURE, BASIS, AND EXTENT OF TAX. Meaning of Inheritance Tax, Distinction Between Various Taxes. Tax not Regarded as Charge on Property. Tax Considered as Charge on Succession. § 7. § 8. Basis of Right of State Legislature to Impose Tax. § 9. Origin and Extent of Inheritance Taxation. § 10. Important Features of This Form of Taxation. § 1. Meaning of Inheritance Tax. The term "inheritance tax, 99 as generally employed, applies to all transmissions of property occasioned by the death of the owner. It is not confined to transfers by inheritance or succession proper, that is, to transmissions by operation of law of the estates of persons dying intestate; but it applies as well to transmissions of property by will, gifts causa mortis, or gifts inter vivos in contemplation of or to take effect at death, made perhaps with the intention (although this circumstance is generally immaterial) of evading the tax and obviating the necessity of probate proceedings. Transfers, either by succession, devise, bequest, or gift in contemplation of or to take effect upon death, are alike subject to the inheritance tax as it is ordinarily now imposed.1 1 Knox v. Emerson, 123 Tenn. 509, 131 S. W. 972; Estate of White, 42 Wash. 360, 84 Pac. 831. The Tennessee court in the above case, referring to inheritance taxation, said: "Coming to us from the civil law, it is proper, therefore, as was done in Swanson v. Swanson, 2 Swan, 446, to look to that law in order to ascertain the meaning attached by it to the word 'inheritance'; and in doing so it is found, as is |