Law Review Articles You Should've Read (But Probably Didn't) in 2013
Bridget J. Crawford
Pace University School of Law
June 17, 2014
Tax Notes, Vol. 143, No. 11, 2014
This short column is part of the annual Tax Notes issue that highlights noteworthy law review articles published during the previous year. In this piece, I identify articles relating to estate and gift taxation that practitioners likely will find of interest. The articles reviewed (in alphabetical order by author's last name) are: (1) Ellen Aprill, "Reforming the Charitable Contribution Substantiation Rules," 14 Fla. Tax Rev. 275 (2013); (2) Arianne Renan Barzilay, "You're on Your Own, Baby: Reflections on Capato's Legacy," 46 Ind. L. Rev. 557 (2013); (3) John F. Coverdale, "Of Red Bags and Family Limited Partnerships: Reforming the Estate and Gift Tax Valuation Rules to Achieve Horizontal Equity," 51 U. Louisville L. Rev. 239 (2013); (4) John P. Goldberg and Robert H. Sitkoff, "Torts and Estates: Remedying Wrongful Inheritance," 65 Stan. L. Rev. 335 (2013); (5) Adam Hirsch, "Incomplete Wills," 111 Mich. L. Rev. 1423 (2013); (6) Grayson M.P. McCouch, "Who Killed the Rule Against Perpetuities?" 40 Pepp. L. Rev. 1291 (2013); (7) Carla Spivack, "Killers Shouldn't Inherit From Their Victims -- or Should They?" 48 Georgia L. Rev. 145 (2013).
Number of Pages in PDF File: 3
Keywords: estate tax, gift tax, law reviews, scholarship, summaries, Kristof
JEL Classification: K34, K39
Date posted: July 1, 2014
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