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Estates and Trusts

Indiana Law Journal

Inheritance

Publication Year

Articles 1 - 3 of 3

Full-Text Articles in Law

Afterlife Of The Death Tax, Samuel D. Brunson Apr 2019

Afterlife Of The Death Tax, Samuel D. Brunson

Indiana Law Journal

More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike previous iterations of the estate tax, though, this one outlived the war and accumulated additional goals beyond merely raising revenue. The estate tax helped ensure the progressivity of the tax system as a whole, and it limited the hereditary ability to accumulate wealth.

This modern estate tax almost instantly met with opposition, though. The opposition has never been sufficient to entirely eliminate the estate tax, but it has severely weakened its ability to raise revenue and to prevent the accumulation of …


Someday All This Will Be Yours: Inheritance, Adoption, And Obligation In Capitalist America, Hendrik Hartog Apr 2004

Someday All This Will Be Yours: Inheritance, Adoption, And Obligation In Capitalist America, Hendrik Hartog

Indiana Law Journal

Harris Lecture, delivered to the faculty and students of Indiana University School of Law-Bloomington on April 7, 2003.

Also see: Hartog, Hendrik. Someday All This Will be Yours: A History of Inheritance and Old Age. Cambridge: Harvard University Press, 2012.


Devise To A Wife Of Interest In Remainder Which She Would Take By Descent, Paul L. Sayre Jan 1927

Devise To A Wife Of Interest In Remainder Which She Would Take By Descent, Paul L. Sayre

Indiana Law Journal

No abstract provided.