Kerry A. Ryan

Saint Louis University School of Law

Assistant Professor of Law

100 N. Tucker Blvd.

St. Louis, MO 63101

United States

http://law.slu.edu/

SCHOLARLY PAPERS

8

DOWNLOADS

996

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

Valuation Lessons From Estate of Adell

Tax Notes, Vol. 144, No. 12, 2014
Number of pages: 3 Posted: 08 Oct 2014
Kerry A. Ryan
Saint Louis University School of Law
Downloads 182 (205,360)

Abstract:

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estate tax, stock, valuation, goodwill, Tax Court

2.

Kite: IRS Wins QTIP Battle But Loses Annuity War

Tax Notes, Vol. 141, No. 10, 2013, Saint Louis U. Legal Studies Research Paper No. 2013--31
Number of pages: 7 Posted: 12 Dec 2013 Last Revised: 30 May 2014
Kerry A. Ryan
Saint Louis University School of Law
Downloads 175 (212,369)

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estate tax, gift tax, annuity, deferred annuity, QTIP, Kite, marital deduction, 1014, income tax, basis

3.

EITC as Income (In)Stability?

15 Fla. Tax Rev. 583 (2014), Saint Louis U. Legal Studies Research Paper No. 2013-23
Number of pages: 66 Posted: 04 Sep 2013 Last Revised: 26 Apr 2014
Kerry A. Ryan
Saint Louis University School of Law
Downloads 154 (236,745)

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EITC, Earned Income Tax Credit, Income Stabilization, Automatic Stabilization

4.

Tax Court Sends Message on Valuation in Richmond

Tax Notes, Vol. 142, No. 12, March 24, 2014, Saint Louis U. Legal Studies Research Paper No. 2014-10
Number of pages: 5 Posted: 08 Apr 2014 Last Revised: 23 May 2014
Kerry A. Ryan
Saint Louis University School of Law
Downloads 128 (273,848)

Abstract:

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estate tax, BICG tax liability, valuation discount, stock valuation, built-in capital gains tax liability, estate tax valuation penalty, accuracy-related penalty

5.

Merger is Indirect Gift in Cavallaro

Tax Notes, Vol. 146, No. 1, 2015
Number of pages: 5 Posted: 20 Jan 2015
Kerry A. Ryan
Saint Louis University School of Law
Downloads 102 (321,506)

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Gift tax, estate tax, gift, estate, tax, merger, estate planning, penalties, valuation

6.

Access Assured: Restoring Progressivity in the Tax and Spending Programs for Higher Education

Seton Hall Law Review, Vol. 38, No. 1, 2008, Saint Louis U. Legal Studies Research Paper No. 2008-03
Number of pages: 63 Posted: 26 Feb 2008 Last Revised: 27 Oct 2008
Kerry A. Ryan
Saint Louis University School of Law
Downloads 99 (327,797)

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tax, tax policy, taxation, education, education policy, college, higher education, postsecondary education, college aid, financial aid, student financial aid, college savings plan, college tax credit, federal methodology, Higher Education Act

7.

Marital Sharing of Transfer Tax Exemptions

Boston College Law Review, Vol. 57, Iss. 3, 2016, Saint Louis U. Legal Studies Research Paper No. 2016-10
Number of pages: 19 Posted: 11 Jun 2016 Last Revised: 03 Aug 2016
Kerry A. Ryan
Saint Louis University School of Law
Downloads 78 (379,467)

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estate tax, transfer tax, unified credit, exemption, marital transfers, portability, marital deduction

8.

Human Capital and Transfer Taxation

Oklahoma Law Review, Vol. 62, p. 223, 2010, Saint Louis U. Legal Studies Research Paper No. 2010-2
Number of pages: 50 Posted: 05 Mar 2010 Last Revised: 14 Mar 2010
Kerry A. Ryan
Saint Louis University School of Law
Downloads 78 (379,467)

Abstract:

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tax, gift tax, transfer tax, federal wealth transfer tax, education, medical, health, gift tax exclusion, equality of opportunity, family autonomy