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Valuation, Values, Norms: Proposals For Estate And Gift Tax Reform, Bridget J. Crawford
Valuation, Values, Norms: Proposals For Estate And Gift Tax Reform, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Professor Kerry Ryan offer concrete proposals for improving the existing estate and gift tax system. Professor Dodge and Professor Gerzog are especially interested in accuracy in valuation, and advance specific proposals with respect to split-interest transfers and family limited partnerships. Professor Dodge makes an additional proposal to improve the generation-skipping transfer tax system, an understudied area of the law. Professor Gerzog's Symposium contribution draws particular attention to the legal fiction on which the estate and gift tax marital deductions rely. She would restrict the availability of the …
Foreword: The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
Foreword: The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Sophisticated trust and estate counsel must keep up with near-daily developments in the substantive state law of wills, trusts and estates, as well as state and federal laws of wealth transfer taxation. Because of the sheer volume of statutory law and administrative regulations that estate planners must master, it is easy to lose sight of the important role that federal courts play in shaping the field of estate planning. Federal tax cases are routinely heard by the United States Tax Court, the Federal District Courts, the Court of Federal Claims and appellate courts in all circuits. Yet very few tax …