(Download) "Homer S. Bradley v. State" by Supreme Court of New Hampshire ~ Book PDF Kindle ePub Free

eBook details

Title: Homer S. Bradley v. State
Author : Supreme Court of New Hampshire
Release Date : January 31, 1956
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 65 KB

Description

If the surviving tenant of an estate in joint tenancy is "any person... except... the husband, wife, father, mother, lineal
descendant, or adopted child of" the deceased cotenant (RSA 86:6), his right to the immediate ownership of the property is
specifically subjected to the legacy and succession tax of this state by the following provisions of RSA ch. 86 : "86:8 Joint ownership.Whenever property, real or personal, is held in the joint names of two or more persons, or is deposited
in banks or other depositaries in the joint names of two or more persons and payable to either or the survivor, upon the death
of one of such persons, the right of the survivor to the immediate ownership or possession and enjoyment of such property
shall be deemed a transfer taxable under the provisions of this chapter, in the same manner as though the whole property to
which such transfer relates was owned by said parties as tenants in common and had been devised or bequeathed to the survivor
by such deceased joint owner.