Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 9 (1998) > No. 7
Article Title
Abstract
The battle over the portion of value of property owned in joint tenancy (or tenancy by the entirety) receiving a new basis at death moved a notch closer to resolution with a 1998 Tax Court case. In that decision, Hahn v. Commissioner, the Tax Court agreed with five earlier cases that a surviving spouse may be entitled to a new income tax basis in 100 percent of the date of death value of property held in joint tenancy with a predeceased spouse.
Recommended Citation
Harl, Neil
(1998)
"Basis For Joint Tenancy Property,"
Agricultural Law Digest: Vol. 9
:
No.
7
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol9/iss7/1
Included in
Agricultural and Resource Economics Commons, Agricultural Economics Commons, Agriculture Law Commons, Public Economics Commons
