Professor Bridget Crawford, Pace University, has published an article in Tax Notes Today (subscription required to access), which reviews ten estate and gift tax law articles published in 2016. The articles were the following:

  • Evelyn Brody and 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).
  • 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).
  • Iris J. Goodwin, “Access to Justice: What to Do About the Law of Wills,” 2016 Wis. L. Rev. 947 (2016).
  • Lily Kahng, “The Not-So-Merry Wives of Windsor: The Taxation of Women in Same-Sex Marriages,” 101 Cornell L. Rev. 325 (2016).
  • Gerald Korngold, Semida Munteanu, and Lauren Elizabeth Smith, “An Empirical Study of Modification and Termination of Conservation Easements: What the Data Suggest About Appropriate Legal Rules,” 24 N.Y.U. Envtl. L.J. 1 (2016).
  • 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).
  • F. Philip Manns Jr. and Timothy M. Todd, “Issues Arising Upon the Death of the Sole Member of a Single-Member LLC,” 99 Marq. L. Rev. 725 (2016).
  • Lloyd Hitoshi Mayer, “Fragmented Oversight of Nonprofits in the United States: Does It Work? Can It Work?” 91 Chi.-Kent L. Rev. 937 (2016).
  • Goldburn P. Maynard Jr., “Perpetuating Inequality by Taxing Wealth,” 84 Fordham L. Rev. 2429 (2016).
  • Lee-Ford Tritt, “Moving Forward by Looking Back: The Retroactive Application of Obergefell,” 2016 Wis. L. Rev. 873 (2016).

See Tax Notes article by clicking here (subscription required).

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.