An Obituary of the Federal Estate Tax

8 Pages Posted: 10 Jan 2002 Last revised: 7 Apr 2010

See all articles by M. C. Mirow

M. C. Mirow

Florida International University (FIU) - College of Law

Bruce A. McGovern

South Texas College of Law Houston

Abstract

The authors adopt the genre of the obituary to discuss the development and present condition of the Federal Estate Tax. Using this form of descriptive narrative, the authors present a concise summary of the most important changes in the tax over the past eighty-five years.

Note: This is a description of the paper and not the actual abstract.

Keywords: Estate tax

JEL Classification: K34

Suggested Citation

Mirow, M. C. and McGovern, Bruce A., An Obituary of the Federal Estate Tax. Arizona Law Review, Vol. 43, No. 3, pp. 625-632, Fall 2001. Available at SSRN: https://ssrn.com/abstract=293973

M. C. Mirow (Contact Author)

Florida International University (FIU) - College of Law ( email )

2071 Diaz-Balart Hall
University Park
Miami, FL 33199
United States
305-348-8347 (Phone)

Bruce A. McGovern

South Texas College of Law Houston ( email )

1303 San Jacinto Street
Houston, TX 77002
United States
(713) 646-2920 (Phone)
(713) 646-1766 (Fax)

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