TAXATION OF ANNUITY CONTRACTS UNDER ESTATE AND INHERITANCE TAXES
Meisenholder, Robert
Citation analytics
How this journal article sits in the citation network, derived from CiteLaw's graph of published opinions.
Citations by decade
Courts citing this journal article
Most recently cited by5
- 1976In re the Estate of Bannon Ind. Ct. App.
- 1968National Shawmut Bank v. Commissioner of Corporations & Taxation Mass.
- 1958Fidelity-Philadelphia Trust Co. v. Smith U.S.
- 1953Estate of Hutchinson v. Commissioner T.C.
- 1951In re the Estate of Endemann N.Y. Sur. Ct.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Abstract
A glance at any authoritative encyclopedia will confirm the fact that annuity transactions of one sort or another have existed since earliest civilized times. It was not until 1762, however, that the first insurance company of the world was established; at that time began the issuance of annuity contracts similar to our modem contracts. The popularity of such contracts has increased and decreased at various periods in Great Britain. But in the United States, they have assumed importance only since the beginning of this century and have attained a relatively widespread popularity only since the years of prosperity in the 1920's.