Submitted Under Third Circuit Rule 12(6) June 24, 1982.
OPINION OF THE COURT
GARTH, Circuit Judge.
This action for a refund of federal estate taxes presents the question whether the equal protection clause is offended by a state inheritance tax statute that, as part of a more general scheme which taxes bequests to a decedent's close relatives at a lower rate than bequests to more distant relatives, imposes a higher tax rate on bequests to stepgrandchildren...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.