Professor Texas Tech University School of Law published a new article on Wills, Trust & Estates Prof Blog on September 23, 2010 discussed the symposium published by Professor Anne Alstott (Manley O. Hudson Professor of Law, Harvard Law School) begins to examine what it might mean for the law to protect a "right to use one's resources to benefit one's family." The analysis shows that, while one can interpret values associated with
family life in such a way as to oppose the taxation of inheritance,
there are equally plausible interpretations according to which the
family can co-exist peaceably with the taxation of inheritance, at
least in some form. And this basic point holds whether one conceives of
the family in liberal terms, in conventional terms, or in functional
terms. But although each vision of the family might co-exist with
inheritance taxation, the three ideals do have markedly different
implications for the terms of inheritance law and inheritance taxation.
Click here to read the entire
article.
Posted by Yi Song, Associate Editor, Wealth Strategies Journal.
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