Inheritance
Inheritance: Property received from a person who has died, whether by will, by trust or under intestacy law. Federal law does not tax an heir's receipt of an inheritance as income (26 U.S.C. § 102(a)), although a large estate may owe federal estate tax and a few states impose an inheritance tax on recipients.
What inheritance means
Put simply, inheritance is part of the working vocabulary of a civil case. The short definition above covers the usual meaning. Still, a specific rule, statute or contract can give it a narrower meaning. For that reason, check how it is used in your own documents.
Where inheritance comes up
The term is used across many kinds of cases. For example, you may see it in pleadings, motions and court orders. To see it in context, browse the motions and procedures library or the Learn the Law topics.
Read the source: Heir, Testamentary trust.
How to research the term
Start with the primary source. For example, if inheritance appears in a federal rule, read the rule itself and its official notes. After that, check your court’s local rules and any standing orders from the judge. In addition, search recent decisions from your own state or federal district. They show how courts read inheritance in practice. Because state rules often differ, our state procedures guide links to each state’s official rules. Above all, make sure the version you read is still in force.
You can read the current federal court rules online for free.
Related legal terms
- Indorsement: a signature on an instrument made to negotiate it, restrict payment or incur indorser's liability.
- Informant: a person who gives information about suspected crime to law enforcement, often confidentially.
- Information: in criminal law, a formal written accusation of a crime filed by a prosecutor, as distinguished from an indictment returned by a grand jury.
- Infraction: the least serious kind of offense, such as many traffic tickets. Under federal law, it is an offense with a maximum prison term of five days or less, or no prison at all (18 U.S.C. § 3559(a)(9)). In many states, an infraction is punishable only by a fine.
Why precise terms matter
Legal words often look like everyday words, but they can carry a precise meaning. Because of that, a small misreading can change how you understand a deadline, a duty or a right. Our glossary keeps each definition short and links it to the procedures where it matters.
Sources
Sources last reviewed: 2026-10-24
Lawtopolis provides legal information and education, not legal advice. Using this site does not create an attorney-client relationship. Laws and court rules vary by jurisdiction and change over time; verify every authority against the official source and consult a licensed attorney in your jurisdiction about your situation.