Should We End Life Support for Death Taxes?

Posted: 8 Sep 2000

See all articles by Edward J. McCaffery

Edward J. McCaffery

USC Gould School of Law

Charles Davenport

Rutgers University School of Law

James S. Halpern

Government of the United States of America - Tax Court

Date Written: 2000

Abstract

This was the question posed at the Herman Goldman Memorial Lecture, held at the Bar Association of the City of New York on the evening of May 22, 2000. Its topicality, given the Ways and Means Committee's decision to repeal the federal estate and gift tax, is obvious.

Taking the affirmative, and presenting the case for the repeal, was Edward McCaffery, Maurice Jones Jr. Professor of Law, University of Southern California. Taking the negative, and presenting the case against repeal, was Charles Davenport, Professor of Law, Rutgers University-Newark. Judge James Halpern, United States Tax Court, presided (although he did not enter judgment); and Willard Taylor, Chair of the Herman Goldman Lecture Committee, introduced the speakers.

No transcript was made of the debate, but the speakers have set out (in the paper) a summary of their arguments, and Judge Halpern has provided his comments. Attached at the end is a selective bibliography of the literature relating to the repeal of the federal estate and gift tax.

Suggested Citation

McCaffery, Edward J. and Davenport, Charles and Halpern, James S., Should We End Life Support for Death Taxes? (2000). Tax Notes, September 11, 2000. Available at SSRN: https://ssrn.com/abstract=241391

Edward J. McCaffery (Contact Author)

USC Gould School of Law ( email )

699 Exposition Boulevard
Los Angeles, CA 90089
United States
213-740-2567 (Phone)
213-740-5502 (Fax)

Charles Davenport

Rutgers University School of Law ( email )

NJ
United States
(973) 353-5384 (Phone)

James S. Halpern

Government of the United States of America - Tax Court

400 Second Street, N.W.
Washington, DC 20217
United States

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