Estate of Claeyssens: To call a Tax a Fee …

The great municipal “freak” — the New York tax-payer / Library of Congress

This case in a nutshell

On June 8, 1982, Californian’s abolish inheritance tax trough Proposition 6. California does allow the collection of a “pick-up” tax (an estate tax equal to the credit that the federal tax law allows) because it is not consider to place a tax burden on the estate over and above that imposed by the federal estate tax and, therefore, is not considered…