6 Pages Posted: 24 Jul 2017
Date Written: June 5, 2017
In this article, Professor Crawford reviews ten excellent estate and gift tax-related law review articles published in 2016 in student-edited law reviews. They are (in alphabetical order by author's last name): (1) Evelyn Brody & Marcus Owens, “Exile to Main Street: The I.R.S.’s Diminished Role in Overseeing Tax-Exempt Organizations,” 91 Chi.-Kent L. Rev. 859 (2016); (2) Richard Gershon, “The Socio-Economics of the Federal Estate Tax: Why do so Many People Hate (or Love) this Centenarian,” 49 Akron L. Rev. 329 (2016); (3) Iris J. Goodwin, “Access to Justice: What to Do About the Law of Wills,” 2016 Wis. L. Rev. 947; (4) Lily Kahng, “The Not-So-Merry Wives of Windsor: The Taxation of Women in Same-Sex Marriages,” 101 Cornell L. Rev. 325 (2016); (5) Gerald Korngold, Semida Munteanu & Lauren Elizabeth Smith, “An Empirical Study of Modification and Termination of Conservation Easements: What the Data Suggest About Appropriate Legal Rules,” 224 N.Y.U. Envtl. L.J. 1 (2016); (6) Stephen J. Leacock, “Lack of Marketability and Minority Discounts in Valuing Close Corporation Stock: Elusiveness and Judicial Synchrony in Pursuit of Equitable Consensus,” 7 Wm. & Mary Bus. L. Rev. 683 (2016); (7) F. Philip Manns, Jr. & Timothy M. Todd, “Issues Arising Upon the Death of the Sole Member of a Single-Member LLC,” 99 Marq. L. Rev. 725 (2016); (8) Lloyd Hitashi Mayer, “Fragmented Oversight of Nonprofits in the United States: Does It Work? Can It Work?” 91 Chi.-Kent L. Rev. 937 (2016); (9) Goldburn P. Maynard, Jr., “Perpetuating Inequality by Taxing Wealth,” 84 Fordham L. Rev. 2429 (2016); (10) Lee-ford Tritt, “Moving Forward by Looking Back: The Retroactive Application of Obergefell,” 2016 Wis. L. Rev. 873.
Keywords: Estate Tax, Gift Tax, Reviews, Legal Scholarship
JEL Classification: K34, K22
Suggested Citation: Suggested Citation
Crawford, Bridget J., A Year behind on Estate and Gift Tax Law Review Articles? Read This Instead (June 5, 2017). Tax Notes, Vol. 155, No. 10, June 2017. Available at SSRN: https://ssrn.com/abstract=3006179