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Full-Text Articles in Legal History
The Estate Planning Perils Of 2010 And Beyond, Brett T. Bradford
The Estate Planning Perils Of 2010 And Beyond, Brett T. Bradford
Brett T. Bradford
This paper explores the confusion surrounding the repeal of the federal estate tax for the year 2010. The Economic Growth Tax Relief Reconciliation Act gradually scaled down the federal estate tax and eventually repealed the tax in 2010. The Act has a sunset provision that would return the tax to a much higher rate than has been seen in recent times. This paper explores the history, intent and purpose of federal estate taxes; the intent and purpose behind the repeal in EGTRAA; and what attempts congress has made to fix the mess.
Color-Blind: Procedure's Quiet But Crucial Role In Achieving Racial Justice, Benjamin V. Madison Iii
Color-Blind: Procedure's Quiet But Crucial Role In Achieving Racial Justice, Benjamin V. Madison Iii
Benjamin V Madison, III
This article explores the role of procedural institutions, both in the Constitution and in other laws related to the judicial system, that promote impartial justice. The article explores the twin principles of human fallibility and the equality of all human beings as the fundamental bases of the judicial system. The role of procedure in enabling federal courts to enforce the Supreme Court's decision in Brown v. Board of Education is a featured part of the article.