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2009

Tax Law

Faculty Journal Articles and Book Chapters

Inheritance

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Full-Text Articles in Law

Immortal Fame: Publicity Rights, Taxation, And The Power Of Testation, Joshua C. Tate Jan 2009

Immortal Fame: Publicity Rights, Taxation, And The Power Of Testation, Joshua C. Tate

Faculty Journal Articles and Book Chapters

Publicity rights, or the rights to the use of one’s image and likeness, are a relatively recent form of property. Several states now recognize rights of publicity as survivable, meaning that the heirs of deceased celebrities can inherit those rights. Because U.S. law has traditionally granted each individual the power of testation, a celebrity can also freely devise the rights to persons of her choosing. Nevertheless, some scholars have recently envisioned the adoption of hypothetical state statutes under which publicity rights would pass automatically to specified statutory heirs regardless of the celebrity’s wishes. Destroying the power of testation, these scholars …