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Changes to Vermont's Probate Law: Increasing the Surviving Spouse's Share and Other Measures
Vermont’s laws of descent and distribution and spousal elective share were established in the late 18th century and were closely aligned with the English common law provisions. Few changes were madeExpand
Taxing Once, Taxing Twice, Taxing Joint Tenants (Again) at Death Isn't Nice
Although the federal gift and estate taxes were unified in 1976, certain property interests continue to be subjected to both taxes. Joint tenancies between the decedent and someone other than herExpand
Gifts in Contemplation of Death: Why Can't Section 2035 Simply Die?
Income and wealth inequality has become a popular topic. There are a myriad of ways to reduce such inequality utilizing the tax system, either the income tax or the transfer taxes. Revitalizing theExpand
Does it Pay to Kill Your Mother? The Effect of a Criminal Acquittal in a Subsequent Civil Proceeding to Disqualify the Slayer
Avarice, one of the seven deadly sins, often leads one to commit crimes. But crime, it is well known, does not pay. This is particularly true when the crime is murder, and the victim is a parent, aExpand
Federal estate and gift taxation
Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this text provides a basic explanation of the federal gift, estate, and generation-skipping transferExpand
A Page of Logic is Worth a Volume of History: The Treatment of Retained Interests Under the Federal Estate and Gift Tax Statutes
When Congress unified the federal estate and gift taxes in 1976, it only did part of the job. Congressional efforts focused almost exclusively on the exemption amounts and the rate structure.Expand
What's in a Name? Would a Rose by Any Other Name Really Smell as Sweet?
What do William Shakespeare, Charles Dickens, Lewis Carroll, and Robert Frost have in common? All are common sources for law review article titles. This compendium of titles will not necessarily helpExpand