Mitchell Gans

Hofstra University - School of Law

Professor

121 Hofstra University

Hempstead, NY 11549

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 9,489

SSRN RANKINGS

Top 9,489

in Total Papers Downloads

3,814

CITATIONS

0

Scholarly Papers (19)

1.

A Beneficiary as Trust Owner: Decoding Section 678

ACTEC Journal, Vol. 35, No. 2, p. 35, Fall 2009, Hofstra Univ. Legal Studies Research Paper No. 10-06
Number of pages: 17 Posted: 25 Nov 2009 Last Revised: 28 Mar 2010
Milbank, Tweed, Hadley & McCloy LLP, Hofstra University - School of Law and Credit Suisse Private Banking
Downloads 916 (14,972)

Abstract:

grantor trust, income tax, trust, ascertainable standard, right of withdrawal, lapse, 687

2.

Family Limited Partnership Formation: Dueling Dicta

Capital University Law Review, Forthcoming, Hofstra Univ. Legal Studies Research Paper No. 06-20
Number of pages: 17 Posted: 02 Aug 2006
Mitchell Gans and Jonathan G. Blattmachr
Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP
Downloads 854 (20,111)

Abstract:

family, limited, partnership, discount, gift on formation, indirect gift, step transaction doctrine, capital account, Jones, Shepherd, Senda

3.

A New Model for Identifying Basis in Life Insurance Policies: Implementation and Deference

7 Florida Tax Review, 569 (2006), Hofstra Univ. Legal Studies Research Paper No. 06-16
Number of pages: 79 Posted: 08 Jun 2006 Last Revised: 02 Aug 2014
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Downloads 439 (49,233)

Abstract:

Deference, Premium Financing, Tax Basis Identification

4.

Estate Tax Exemption Portability: What Should the IRS Do? And What Should Planners Do in the Interim?

Real Property, Probate and Trust Law Journal, 2007, Hofstra Univ. Legal Studies Research Paper No. 07-29
Number of pages: 31 Posted: 11 Sep 2007
Mitchell Gans
Hofstra University - School of Law
Downloads 285 (81,941)

Abstract:

General power of appointment, revocable trust, estate tax exemption, portability, unified credit, testamentary power of appointment, estate tax; revocable QTIP trust, step transaction doctrine, section 2036, creditors' rights, section 2041, marital deduction, section 2523, terminable interest rule

5.

Reforming the Gift Tax and Making it Enforceable

87 Boston University Law Review, &59 (2007), Hofstra Univ. Legal Studies Research Paper No. 07-17
Number of pages: 44 Posted: 02 May 2007 Last Revised: 02 Aug 2014
Mitchell Gans and Jay A. Soled
Hofstra University - School of Law and Rutgers University
Downloads 254 (91,986)

Abstract:

gift tax, GRAT, Qprt, 2036, retained interest, integrity of the tax based, enforcement, tax gap

6.

Celebrity, Death, and Taxes: Michael Jackson's Estate

Tax Notes, Vol. 125, No. 3, 2009, SMU Dedman School of Law Legal Studies Research Paper No. 48, Hofstra Univ. Legal Studies Research Paper No. 10-04
Number of pages: 8 Posted: 19 Oct 2009 Last Revised: 30 Mar 2011
Pace University School of Law, Southern Methodist University - Dedman School of Law, Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP
Downloads 232 (94,705)

Abstract:

estate tax, intellectual property, publicity rights, estate planning, valuation, celebrity, celebrities, Michael Jackson

7.

Sales to Grantor Trusts: A Case Study of What the IRS and Congress Can Do to Curb Aggressive Transfer Tax Techniques

Tennessee Law Review, Vol. 78, pp. 973-1013, 2011
Number of pages: 42 Posted: 02 Mar 2012
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Downloads 182 (122,836)

Abstract:

8.

Postmortem Rights of Publicity: The Federal Estate Tax Consequences of New State-Law Property Rights

Number of pages: 8 Posted: 05 Apr 2008
Hofstra University - School of Law, Pace University School of Law and Milbank, Tweed, Hadley & McCloy LLP
Downloads 164 (137,850)

Abstract:

estate, estate tax, tax, postmortem, publicity, celebrity, Monroe

9.

Sticky Copyrights: Discriminatory Tax Restraints on the Transfer of Intellectual Property

Washington and Lee Law Review, Vol. 67, 2010, Hofstra Univ. Legal Studies Research Paper No. 09-20
Number of pages: 51 Posted: 25 Aug 2009 Last Revised: 15 Apr 2010
Bridget J. Crawford and Mitchell Gans
Pace University School of Law and Hofstra University - School of Law
Downloads 142 (150,099)

Abstract:

copyright, estate taxation, gift taxation, termination rights, intellectual property, tax, wealth transfer tax, gift, estate, termination, heirs, family, artist, author, creative individual, estate planning, wills, testation

10.

The Estate Tax Fundamentals of Celebrity and Control

Yale Law Journal Pocket Part, Vol. 118, p. 50, 2008, Hofstra Univ. Legal Studies Research Paper No. 09-15
Number of pages: 6 Posted: 02 Oct 2008
Hofstra University - School of Law, Pace University School of Law and Milbank, Tweed, Hadley & McCloy LLP
Downloads 72 (246,147)

Abstract:

estate, estate tax, tax, postmortem, publicity, celebrity, Monroe

11.

Related Parties and the Need to Bridge the Gap between the Income Tax and Transfer Tax Systems

62 Alabama Law Review 405 (2011), Hofstra Univ. Legal Studies Research Paper No. 2014-19
Number of pages: 37 Posted: 03 Aug 2014 Last Revised: 17 Dec 2014
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Downloads 18 (395,471)

Abstract:

Tax

12.

The Public Policy Doctrine and Drawing the Line between Permissible and Impermissible Tax-Savings Clauses

80 Tennessee Law Review 655 (2013), Hofstra Univ. Legal Studies Research Paper No. 2014-22
Number of pages: 55 Posted: 03 Aug 2014 Last Revised: 17 Dec 2014
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Downloads 14 (440,194)

Abstract:

Tax

13.

The World's Greatest Gift Tax Mystery Solved

Tax Notes, Vol. 115, No. 3, April 16, 2007
Posted: 13 Apr 2007
Milbank, Tweed, Hadley & McCloy LLP, Greenberg Traurig, LLP and Hofstra University - School of Law

Abstract:

14.

Strangi: A Critical Analysis and Planning Suggestions

Tax Notes, Vol. 100, No. 9, September 1, 2003
Posted: 06 Sep 2005
Mitchell Gans and Jonathan G. Blattmachr
Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP

Abstract:

15.

Circular 230 Redux: Questions of Validity and Compliance Strategies

Tax Notes, Vol. 107, No. 12, June 20, 2005
Posted: 17 Jun 2005
Milbank, Tweed, Hadley & McCloy LLP, Hofstra University - School of Law, Greenberg Traurig, LLP and Milbank, Tweed, Hadley & McCloy LLP

Abstract:

16.

The Application of Circular 230 in Estate Planning (This Article May Not Be Relied on for Penalty Protection)

Tax Notes, Vol. 107, No. 1, April 4, 2005
Posted: 02 Apr 2005
Milbank, Tweed, Hadley & McCloy LLP, Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP

Abstract:

17.

The Potential Impact of Strangi Est. on Family Business Entities

Tax Management Memorandum, Vol. 45, p. 179, May 31, 2004
Posted: 22 Jun 2004
Mitchell Gans
Hofstra University - School of Law

Abstract:

18.

The Final Income Regulations: Their Meaning and Importance

Tax Notes, Vol. 103, No. 7, May 17, 2004
Posted: 14 May 2004
Jonathan G. Blattmachr and Mitchell Gans
Milbank, Tweed, Hadley & McCloy LLP and Hofstra University - School of Law

Abstract:

19.

Federal Transfer Taxation and the Role of State Law: Does the Marital Deduction Strike the Proper Balance?

Emory Law Journal, Vol. 48, 871, 1999
Posted: 31 Mar 2000
Mitchell Gans
Hofstra University - School of Law

Abstract: