Should the Utah Law as it Applies to Inheritance be Modified-

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Should the Utah Law as it Applies to Inheritance be Modified-

Utah State UniversityDigitalCommons@USUAll Graduate Theses and DissertationsGraduate Studies10349Should the Utah Law as it Applies to Inheritance be M

Should the Utah Law as it Applies to Inheritance be Modified-Modified?Lorenzo H. HatchUtah State UniversityFollow this and additional works at: https://digitalcommons.usu.edu/etdỜ* Part of the Finance and Financ

ial Management CommonsRecommended CitationHatch, Lorenzo H., ‘Should the Utah Lav/ as it Applies to Inheritance be Modified?’ (1928). All Graduate The Should the Utah Law as it Applies to Inheritance be Modified-

ses and Dissertations 1791.https://digitalcommons.usu.edu/etd/1791This Thesis is brought to you for free and open access by the Graduate Studies at Di

Should the Utah Law as it Applies to Inheritance be Modified-

gitalCommons@USU. It has been accepted for inclusion in All Graduate Theses and Dissertations by an authorized administrator of DigitalCommons@USU. Fo

Utah State UniversityDigitalCommons@USUAll Graduate Theses and DissertationsGraduate Studies10349Should the Utah Law as it Applies to Inheritance be M

Should the Utah Law as it Applies to Inheritance be Modified-oee Bo Modified?Loranso H. HatchSubmitted as part of the requirements for the degree of Matter of Arts in ths Department of Business Administration of

ths Utah Agricultural College 1928.Approved ByPrefaceThs purpose of this study io to contrast the Utah Estate Tax Law, as it has been applied, with t Should the Utah Law as it Applies to Inheritance be Modified-

he laws of other states, in an effort to determine its weaknesses and strength.The method followed in the study has been the selection, at random, of

Should the Utah Law as it Applies to Inheritance be Modified-

twenty-two estates paying inheritance taxes to the state of Utah. The reports of the probate proceedings on these estates were copied from the files I

Utah State UniversityDigitalCommons@USUAll Graduate Theses and DissertationsGraduate Studies10349Should the Utah Law as it Applies to Inheritance be M

Should the Utah Law as it Applies to Inheritance be Modified-e transfers were made by will, have been studied and tbs transfers made to each beneficiary, noted. The amount of tax paid to the state of Utah has be

an recorded and contrast made with the amount that would have been payable had the property been locatod in any one of the following states: Colorado, Should the Utah Law as it Applies to Inheritance be Modified-

Idaho, or Montana. Vhere the property was not left by will It has been assumed,in each case, that one-third of the net estate would have been transfe

Should the Utah Law as it Applies to Inheritance be Modified-

rred to the wife or husband and the remainder to the other direct heirs, share and share alike.The rates levied In Utah on Inheritances have been cont

Utah State UniversityDigitalCommons@USUAll Graduate Theses and DissertationsGraduate Studies10349Should the Utah Law as it Applies to Inheritance be M

Should the Utah Law as it Applies to Inheritance be Modified-ne 192s inclusive, were secured from the files in the office of the Attorney General of the state of Utah. These amounts were classified as to the tax

paid, and the amount and percentage paid by each group was contrasted with the entire tax collected. The Individual tax payments were used for a seco Should the Utah Law as it Applies to Inheritance be Modified-

nd study.The net estate was determined by using the individual tax as a base. A progressive tax schedule was proposed and its levy applied to all esta

Should the Utah Law as it Applies to Inheritance be Modified-

tes paying taxes during this period. The tax collectable was contrasted with the actual tax paid In each of the segregations made, and the total reven

Utah State UniversityDigitalCommons@USUAll Graduate Theses and DissertationsGraduate Studies10349Should the Utah Law as it Applies to Inheritance be M

Should the Utah Law as it Applies to Inheritance be Modified-r. Joseph A. Geddes,IIof the Agricultural College of Utah, and other aemhere of the Graduate Coenittee;al BO the asslst.MMjs given by Assistant Attorn

ey General, L. A. Miner, in the preparation of the proposed schedule, and Dr. N. A. yOderson, of the Agricultural College of Utah, she read the manusc Should the Utah Law as it Applies to Inheritance be Modified-

ript. Appreciation is also extended to other friends who have materially assisted in the making of this study.Lorenso H. Hatch.IIIProblem: Should the

Should the Utah Law as it Applies to Inheritance be Modified-

Utah law as it applies to inheritances be modified?if so, in what respect?I.History of Inheritance Taxation.PagelIỈ. The Utah Estate Tax Law.3

Utah State UniversityDigitalCommons@USUAll Graduate Theses and DissertationsGraduate Studies10349Should the Utah Law as it Applies to Inheritance be M