Taxation-Federal Estate and Gift Commons^™

Agricultural Preservation: Protesting The Application Of Revenue Ruling 78-384, William T. Hutton

Faculty Scholarship

No abstract provided.

Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett

Faculty Articles

No abstract provided.

The Innocent Spouse Rules, Richard C.E. Beck

Articles & Chapters

No abstract provided.

Introduction To The Problems Of Acquiring Properties From Partnerships, Corporations, Estates, And Trusts, William T. Hutton

Faculty Scholarship

No abstract provided.

Corporate Takeover Of Teaching Hospitals, Maxwell Gregg Bloche

Georgetown Law Faculty Publications and Other Works

This article explores the potential and the dangers of this novel form of collaboration between academic medicine and the for-profit world. The author focuses on those arrangements--purchases and leasing agreements--by which investor-owned corporations operate, for a profit, hospitals that serve as major medical teaching and research sites. He begins by reviewing how the evolving needs of academic medical centers and for-profit hospital chains have generated mutual interest in such arrangements. The author then considers some frequently expressed ethical, economic, and other public policy objections to the provision of hospital services by for-profit firms. Opponents of the acquisition and leasing of …

Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark R. Gillett

Faculty Articles

No abstract provided.

Planning For Medicaid Qualification, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.

Current Issues In Estate Planning Featuring The Replacement Of Section 2036(C), Ronald D. Aucutt

William & Mary Annual Tax Conference

No abstract provided.

Curtailing Inherited Wealth, Mark L. Ascher

Michigan Law Review

One of the most dominant themes in American ideology is equality of opportunity. In our society, ability and willingness to work hard are supposed to make all things possible. But we know there are flaws in our ideology. Differences in native ability unquestionably exist. Similarly, some people seem to have distinctly more than their fair share of good luck. Both types of differences are, however, beyond our control. So we try to convince ourselves that education evens out most differences. Still, we know there are immense differences in the values various parents imbue in their children. And we also know …

Unrequited Gifts: The Tax Fallout, William T. Hutton

Faculty Scholarship

No abstract provided.

On Constructively Realizing Constructive Realization: Building The Case For Death And Taxes, Dan Subotnik

Scholarly Works

No abstract provided.

Real Estate Law In Probate Practice: Tales Of Woe, Warning, And Wisdom, 23 J. Marshall L. Rev. 121 (1989), Frank J. Harrison

UIC Law Review

No abstract provided.

Ird And S Corporations, Gregory V. Gadarian, Jonathan G. Blattmachr

Touro Law Review

No abstract provided.

Congressional Diversions: Legislative Responses To The Estate Valuation Freeze, Wayne M. Gazur

Publications

No abstract provided.

Tax Treatment Of Revocable Trusts: Are They Associations Taxable As Corporations?, James F. Brown

BYU Law Review

No abstract provided.

Comments: The Estate Tax Marital Deduction For A "Specific Portion" Of An Interest In Trust: A Problem Of Definition, Louise S. Hertz

University of Baltimore Law Review

No abstract provided.

Tax Symposium: Generation Skipping Transfer Tax, A. Macdonough Plant, Lynn Wintriss

University of Baltimore Law Review

No abstract provided.

Estimated Taxes For Trusts And Estates, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.

Planning Techniques For The Gst Exemption In Generation-Skipping Trusts, Derek L. Smith

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning With Life Insurance, William L. Haas

William & Mary Annual Tax Conference

No abstract provided.

The Use And Abuse Of Revocable Trusts, Howard M. Zaritsky

William & Mary Annual Tax Conference

No abstract provided.

Addendum Pages: Tax Planning With Life Insurance

William & Mary Annual Tax Conference

No abstract provided.

'Tis A Gift To Be Simple: The Need For A New Definition Of "Future Interest" For Gift Tax Purposes, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.

Below Market Loans: From Abuse To Misuses – A Sports Illustration, Phillip J. Closius, Douglas K. Chapman

All Faculty Scholarship

Below market loans have been traditionally used as substitutes for gifts, salaries, and dividends for the primary purpose of tax avoidance in the transfer of wealth. The Supreme Court's opinion in Dickman v. Commissioner subjected both demand and term loans in an intrafamilial setting to the federal gift tax. Congress, while subjecting all below market loans to either income or gift tax, applied different valuation formulas to term and demand loans and, in so doing, favored the use of demand loans as a salary substitute. This Article analyzes the current status of below market loans by examining their use in …

Estate And Gift Tax Provisions And Income Taxation Of Trusts, W. Birch Douglass Iii

William & Mary Annual Tax Conference

No abstract provided.

Case Digest, Law Review Stafrf

Vanderbilt Journal of Transnational Law

Pursuant to the United States-France Estate Tax Treaty, the estate of a United States citizen who was domiciled in France is liable to the United States for taxes on real property located in France at rates effective when the citizen died provided the estate receives credit for the estate taxes paid to France

Norstar Bank of Upstate New York v. United States,644 F. Supp. 1112 (N.D.N.Y. 1986).

Political Question

Doctrine bars judicial consideration of claims that the United States mines placed in the Nicaraguan harbor of Corinto damaged a Norwegian ship. Krig-sforsikring for Skib, gjensidingforening (The Norwegian War Risk Insurance …

Reliance On Counsel As Reasonable Cause: To The Back Burner After Boyle, Malcolm L. Morris

Villanova Law Review (1956 - )

No abstract provided.

The Funding Of Children's Educational Costs, Douglas A. Kahn

William & Mary Annual Tax Conference

No abstract provided.

Private Banks And Public Money: An Analysis Of The Design And Implementation Of The Massachusetts Linked Deposit Program, James T. Campen

McCormack Graduate School General Publications (active until 2013)

In March 1978, in accordance with the unanimous recommendations of two special commissions, the Treasurer of Massachusetts established a "linked deposit program." Under the terms of this program, a portion of the approximately $400 million available for short-term investment from the state's General Fund was to be deposited with in-state banks and thrift institutions, selected on the basis of their performance in promoting the economic and social welfare of Massachusetts citizens and communities through their lending and related activities.

Six years after its inception, the Massachusetts linked deposit program (LDP) has grown to become a sizable and stable part of …

Taxation Of Qualified Plan Distributions: History And Analysis, Christopher R. Hoyt

Faculty Works

No abstract provided.