West Virginia Law Review

Document Type



The almost overwhelming trend in recent years toward the use of various forms of joint ownership of property, particularly by husband and wife, is indicative of a widespread failure to realize all the implications of such title-holding devices. A companion article has outlined the general legal attributes of the common forms of joint ownership. However, because the growth in the use of joint tenancy and its kindred has coincided with an increase in the impact of income and death taxes, it has become important also to understand the results of employing these devices in the context of taxation. It is the purpose of this article to point out some of the problems which arise under the federal gift, estate and income taxes, and under the West Virginia inheritance and transfer tax as a result of the use of joint estates in real and personal property.



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