Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication Type
Articles 1 - 2 of 2
Full-Text Articles in Estates and Trusts
Restricting Funeral Expense Deductions, William A. Drennan
Restricting Funeral Expense Deductions, William A. Drennan
Dickinson Law Review (2017-Present)
During the Middle Ages, the wealthy often requested burial in mass graves with their fellow mortals, as a sign of humility. But since the rise of the cult of the individual during the Renaissance, individual burial plots have been an expression of prestige, wealth, and social status for some. For example, Leona Helmsley, real estate baroness and “Queen of Mean,” dedicated $3 million upon her death for the care and maintenance of her 1300 square foot, $1.4 million mausoleum. Respectful disposition of the body is a hallmark of civilization and a common law requirement of estate administration, but an extravagant …
Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff
Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff
Ray D. Madoff
In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one’s death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual’s identity, regardless of one’s desire to refrain from marketing their identity, and explores …