Notable Estate and Gift Tax Articles of 2012

Abstract

In this annual article for Tax Notes, Professor Crawford reviews ten notable estate and gift tax law review articles published in 2012. They are (in alphabetical order): (1) Karen Boxx, "Too Many Tiaras: Conflicting Fiduciary Duties in the Family-Owned Business Context;" (2) Jeffrey A. Cooper, "Time for Permanent Estate Tax Reform;" (3) Thomas P. Gallanis and Josephine Gittler, "Family Caregiving and the Law of Succession: A Proposal;" (4) Mark Glover, "The Therapeutic Function of Testamentary Formality;" (5) Louise Lark Hill, "Fiduciary Duties and Exculpatory Clauses: Clash of the Titans or Cozy Bedfellows?" (6) David Horton, "Testation and Speech;" (7) Jason Mazzone, "Facebook's Afterlife;" (8) Nancy A. McLaughlin, "Extinguishing and Amending Tax-Deductible Conservation Easements: Protecting the Federal Investment After Carpenter, Simmons, and Kaufman;" (10) Reid Kress Weisbord, "Wills for Everyone: Helping Individuals Opt Out of Intestacy."

Keywords: tax, estate, gift, estate tax, gift tax, scholarship

JEL Classification: K19, K34