Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Publication Year
- Publication
- Publication Type
Articles 1 - 19 of 19
Full-Text Articles in Law
Unseating Privilege: Rawls, Equality Of Opportunity, And Wealth Transfer Taxation, Jennifer Bird-Pollan
Unseating Privilege: Rawls, Equality Of Opportunity, And Wealth Transfer Taxation, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
This Article is the second in a series that examines the estate tax from a particular philosophical position in order to demonstrate the relevance and importance of the wealth transfer taxes to that position. In this Article, I explore Rawlsian equality of opportunity, a philosophical position that is at the heart of much American thought. Equality of opportunity requires not only ensuring that sufficient opportunities are available to the least well-off members of society but also that opportunities are not available to other members merely because of their wealth or other arbitrary advantages. Therefore, an income tax alone, even one …
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.
Kentucky's Doctrine Of Advancements: A Time For Reform, Carolyn S. Bratt
Kentucky's Doctrine Of Advancements: A Time For Reform, Carolyn S. Bratt
Kentucky Law Journal
No abstract provided.
Imperfect Gifts As Declarations Of Trust: Unapologetic Anomaly, Sarajane Love
Imperfect Gifts As Declarations Of Trust: Unapologetic Anomaly, Sarajane Love
Kentucky Law Journal
No abstract provided.
Report Of Third Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Joseph C. Oldham, J. E. Banahan, John Peter Frank, T. O. Jack Hall, Timothy R. Futrell, Michael W. Mcgrath Jr., Edward A. Rothschild, John G. Atchison Jr., W. Van Meter Alford, Scott T. Smith, Russell H. Riggs, Stephen J. Vasek Jr.
Report Of Third Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Joseph C. Oldham, J. E. Banahan, John Peter Frank, T. O. Jack Hall, Timothy R. Futrell, Michael W. Mcgrath Jr., Edward A. Rothschild, John G. Atchison Jr., W. Van Meter Alford, Scott T. Smith, Russell H. Riggs, Stephen J. Vasek Jr.
Continuing Legal Education Materials
Reports from the UK/CLE Third Annual Seminar on Estate Planning held July 23-24, 1976.
Second Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, John T. Bondurant, Edwin H. Perry, P. Michael Davis, Philip W. Moss, Frederick W. Whiteside, Robert M. Bath, William V. Phelan, John Peter Frank Iii, Gladney Harville, William S. Dillon, Eugene F. Scoles, Edward A. Rothschild
Second Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, John T. Bondurant, Edwin H. Perry, P. Michael Davis, Philip W. Moss, Frederick W. Whiteside, Robert M. Bath, William V. Phelan, John Peter Frank Iii, Gladney Harville, William S. Dillon, Eugene F. Scoles, Edward A. Rothschild
Continuing Legal Education Materials
Schedule and materials from the Second Annual Seminar on Estate Planning held by UK/CLE on July 18-19, 1975.
Personal Property--Delivery Of Gifts In Kentucky, J. Leland Brewster
Personal Property--Delivery Of Gifts In Kentucky, J. Leland Brewster
Kentucky Law Journal
No abstract provided.
The Validity Of The Gift Over In Kentucky Determined Through Construction Of Estate In First Taker, Norma D. Boster
The Validity Of The Gift Over In Kentucky Determined Through Construction Of Estate In First Taker, Norma D. Boster
Kentucky Law Journal
No abstract provided.
Kentucky's Obsolete Law On Gifts By Debtors, James M. Marks
Kentucky's Obsolete Law On Gifts By Debtors, James M. Marks
Kentucky Law Journal
No abstract provided.
Gift By Check--Hale V. Hale, James F. Hoge
The Requirement Of Delivery In Gifts In Kentucky, James V. Marcum
The Requirement Of Delivery In Gifts In Kentucky, James V. Marcum
Kentucky Law Journal
No abstract provided.
Future Interests--Gifts Over Of Undisposed Property In Kentucky, James E. Adkins
Future Interests--Gifts Over Of Undisposed Property In Kentucky, James E. Adkins
Kentucky Law Journal
No abstract provided.
A Mortgage As A Gift, William O. Gilbreath
The Cy Pres Doctrine In Kentucky, John Coleman Covington
The Cy Pres Doctrine In Kentucky, John Coleman Covington
Kentucky Law Journal
No abstract provided.
What Is A Gift?, Herbert Rand
Validity Of Charitable Subscriptions In Kentucky, Anne F. Noyes
Validity Of Charitable Subscriptions In Kentucky, Anne F. Noyes
Kentucky Law Journal
No abstract provided.
Wills--Construction--Gift To One During Widowhood, Steve White
Wills--Construction--Gift To One During Widowhood, Steve White
Kentucky Law Journal
No abstract provided.
Gifts Inter Vivos, Bettie Gilbert