Law Review Articles You Should Have Read (But Probably Didn't) in 2010

Abstract:     
This short column highlights for estate and gift tax practitioners 10 noteworthy law review articles published during 2010. Estate and gift taxation is one area in which law professors’ writing should be of interest to tax practitioners and vice versa, because significant change in the law of trusts and estates originates in both the academy and the field. The articles reviewed (in alphabetical order by author's last name) are: (1) Jeffrey A. Cooper, "Ghosts of 1932: The Lost History of Estate and Gift Taxation," 9 Fla. Tax Rev. 875 (2010); (2) William A. Drennan, "Surnamed Charitable Trusts: Immortality at Taxpayer Expense," 61 Ala. L. Rev. 225 (2010); (3) Frances J. Foster, "American Trust Law in a Chinese Mirror," 94 Minn. L. Rev. 602 (2010); (4) Iris J. Goodwin, "How the Rich Stay Rich: Using a Family Trust Company to Secure a Family Fortune," 40 Seton Hall L. Rev. 467 (2010); (5) John H. Langbein, "Burn the Rembrandt? Trust Law’s Limits on the Settlor’s Powers to Direct Investments," 90 B.U. L. Rev. 375 (2010); (6) Alberto B. Lopez, "A Revaluation of Cy Pres Redux," 78 U. Cinn. L. Rev. 1307 (2010). (7) Kelly A. Moore, "Previously Taxed Property Credit and 2035(b) Gross Up", 34 S. Ill. U. L.J. 275 (2010); (8) Kerry A. Ryan, "Human Capital and Transfer Taxation," 62 Okla. L. Rev. 223 (2010); (9) Carla Spivack, "Why the Testamentary Doctrine of Undue Influence Should be Abolished," 58 U. Kan. L. Rev. 245 (2010); (10) Stewart E. Sterk, "Rethinking Trust Law Reform: How Prudent is the Modern Prudent Investor Doctrine?" 95 Cornell L. Rev. 851 (2010).

Number of Pages in PDF File: 5

Keywords: trusts, estates, trusts & estates, estate tax, gift tax, law reviews, scholarship, charity, charitable trusts, history, chinese, fiduciary, investment, prudent investor, transfer, undue influence, reform

JEL Classification: K34, K39, K30

Accepted Paper Series