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Full-Text Articles in Law
Foreword -- The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
Foreword -- The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
ACTEC Law Journal
This short essay introduces a special issue of the ACTEC Law Journal devoted to the estate planning jurisprudence of the Supreme Court of the United States. The issue includes two invited essays on the role of the court in developing the law in this area, as well as commentaries on seventeen of the most important estate planning-related cases decided by the Supreme Court between 1925 and 2013.
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 …
"Death Tax" Politics, Michael J. Graetz
"Death Tax" Politics, Michael J. Graetz
Faculty Scholarship
In his Keynote Address "Death Tax" Politics at the October 2, 2015 Boston College Law School and American College of Trust and Estate Counsel Symposium, The Centennial of the Estate and Gift Tax: Perspectives and Recommendations, Michael Graetz describes the fight over the repeal of the estate tax and its current diminished state. Graetz argues that the political battle over the repeal of the estate tax reflects a fundamental challenge to our nation's progressive tax system. This Address concludes that a revitalized estate tax is important for managing the national debt and reducing massive inequalities in wealth.