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Estates and Trusts

University of Kentucky

Taxation

Articles 1 - 3 of 3

Full-Text Articles in Law

Death, Taxes, And Property (Rights): Nozick, Libertarianism, And The Estate Tax, Jennifer Bird-Pollan Jan 2013

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 …


21st Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Turney P. Berry, Theodore B. Atlass, James E. Hargrove, Jerold I. Horn, Edwin S. Pyle, Charles J. Lavell, Lady E. Booth, Dale L. Gettelfinger, David B. Tachau, David K. Bohannon, Wiley Dinsmore Jul 1994

21st Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Turney P. Berry, Theodore B. Atlass, James E. Hargrove, Jerold I. Horn, Edwin S. Pyle, Charles J. Lavell, Lady E. Booth, Dale L. Gettelfinger, David B. Tachau, David K. Bohannon, Wiley Dinsmore

Continuing Legal Education Materials

Materials from UK/CLE's 21st Annual Midwest/Midsouth Estate Planning Institute held in July 1994.


The Taxation Of Trust Property, Robert C. Brown Jan 1935

The Taxation Of Trust Property, Robert C. Brown

Kentucky Law Journal

No abstract provided.