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Tipping The Scales In Favor Of Charitable Bequests: A Critique, Elizabeth Carter Jul 2014

Tipping The Scales In Favor Of Charitable Bequests: A Critique, Elizabeth Carter

Journal Articles

This paper considers the public policy favoring testamentary bequests to charity and offers a critique of that policy. Public policy favors testamentary bequests to charity. At least, that is the claim of numerous courts and legislative bodies. The policy favoring charitable bequests may tip the scales in deciding the proper interpretation of a will or the merits of an undue influence, incapacity, or tortuous interference with inheritance claim. Paradoxically, courts and legislative bodies rarely discuss the source of this public policy. Nor do they inquire into the wisdom of the policy. They should.


Tax Recognition, Barry Cushman Jan 2014

Tax Recognition, Barry Cushman

Journal Articles

This article was prepared for the St. Louis University Law Journal’s “Teaching Trusts & Estates” issue. Many law students take a course in Trusts & Estates, but comparatively few enroll in a class devoted to the federal wealth transfer taxes. For most law students, the Trusts & Estates course provides the only opportunity for exposure to some of the basic features of the estate tax, the gift tax, the generation-skipping transfer tax, and some related features of the income tax. The coverage demands of the typical Trusts & Estates course do not allow for intensive discussion of these issues, but there are numerous ...