Lineal Inheritance Tax Law and Legal Definition

Lineal inheritance tax is a succession tax imposed upon the passing of property of a decedent to persons connected with him by lineal descent.

The following is an example of a case law defining lineal inheritance tax:

The tax imposed upon the interests obtained by lineal descendants may be termed a lineal inheritance tax. [In re ESTATE OF MACKY, 46 Colo. 79, 86-87 (Colo. 1909)].