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Full-Text Articles in Estates and Trusts
Death, Taxes, And Property (Rights): Nozick, Libertarianism, And The Estate Tax, Jennifer Bird-Pollan
Death, Taxes, And Property (Rights): Nozick, Libertarianism, And The Estate Tax, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
The primary purpose of this Article is to dispute the moral claims to post-death property rights made by libertarians when they argue against the estate tax. As I will show later in this Article, my argument does not necessarily entail enacting an estate tax, nor does it require a particular level of tax. I am merely trying to demonstrate that those who argue that the estate tax is an immoral violation of the private property rights of the deceased are mistaken. This is not to say that the estate of the deceased should necessarily pass to the government. It is …
26th Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Turney P. Berry, Jerold I. Horn, David Ackerman, Sheldon G. Gilman, Cassie Spencer, Theodore B. Atlass, John T. Bondurant, Eric A. Manterfield, Norvie L. Lay, James W. Turner, Jeffrey M. Yussman, Homer Parrent Iii, David Tachau
26th Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Turney P. Berry, Jerold I. Horn, David Ackerman, Sheldon G. Gilman, Cassie Spencer, Theodore B. Atlass, John T. Bondurant, Eric A. Manterfield, Norvie L. Lay, James W. Turner, Jeffrey M. Yussman, Homer Parrent Iii, David Tachau
Continuing Legal Education Materials
Materials from the 26th Annual Midwest/Midsouth Estate Planning Institute held by UK/CLE in July 1999.
Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt
Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt
Kentucky Law Journal
No abstract provided.
The Use Of Restrictive Agreements In Estate Tax Valuation Of Farmlands And Other Properties, Don R. Castleman
The Use Of Restrictive Agreements In Estate Tax Valuation Of Farmlands And Other Properties, Don R. Castleman
Kentucky Law Journal
No abstract provided.