The Supreme Court's Estate Planning Jurisprudence (Foreword)
42 ACTEC Law Journal 1 (2016)
3 Pages Posted: 25 Feb 2017
Date Written: February 24, 2017
This short essay introduces a special issue of the ACTEC Law Journal devoted to the estate planning jurisprudence of the Supreme Court of the United States. The issue includes two invited essays on the role of the court in developing the law in this area, as well as commentaries on seventeen of the most important estate planning-related cases decided by the Supreme Court between 1925 and 2013.
Keywords: Supreme Court, estate planning, tax, estate tax, gift tax, jurisprudence
JEL Classification: K34, K39, K19
Suggested Citation: Suggested Citation