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Friday, January 22, 2010

Crawford: Ten Noteworthy Estate & Gift Tax Articles of 2009

Bridget J. Crawford (Pace) has posted Law Review Articles You Should've Read (but Probably Didn't) in 2009, 126 Tax Notes 397 (Jan. 18, 2010), on SSRN:

In many fields lawyers and judges bemoan the absence of relevant law review articles. Cynics complain that law professors write only for each other, without regard to law as it is practiced on the ground. Admittedly, over the last 30 years, a declining percentage of all law review scholarship is of the traditional, doctrinal variety. But estate and gift taxation is one area in which law professors' writing should be of interest to tax practitioners and vice versa. Seismic changes in the law of trusts and estates have originated in both the field and the academy. To encourage dialogue, this article identifies 10 noteworthy law review articles of 2009 and summarizes their principal arguments.

The main challenge in selecting a defined number of noteworthy articles is that there are so many good ones. To narrow the field, however arbitrarily, I considered only those law review articles that met the following criteria:

  1. the author is a full-time law professor;
  2. the article was published in 2009; and
  3. the article appeared in a student-edited law review.

What follows is not a list of the 10 best estate- and gift-tax-related articles of 2009 (although many likely would appear on such a list). Rather, this is a list of 10 noteworthy law review articles that a broad audience of tax professionals likely will find relevant and thought-provoking.

  1. Gerry W. Beyer (Texas Tech) & Jonathan P. Wilkerson, Max's Taxes: A Tax-Based Analysis of Pet Trusts, 43 U. Rich. L. Rev. 1219 (2009)
  2. Paul L. Caron (Cincinnati) & James R. Repetti (Boston Colege), The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax?, 20 Stan. L. & Pol'y Rev. 153 (2009)
  3. Joseph M. Dodge (Florida State), Replacing the Estate Tax With a Reimagined Accessions Tax, 60 Hastings L.J. 997 (2009)
  4. Wendy C. Gerzog (Baltimore), Families for Tax Purposes: What About the Steps?, 42 U. Mich. J.L. Reform 805 (2009)
  5. David Horton (Loyola-L.A.), Unconscionability in the Law of Trusts, 84 Notre Dame L. Rev. 1675 (2009)
  6. Charles P. Kindregan Jr. (Suffolk), Considering Mom: Maternity and the Model Act Governing Assisted Reproductive Technology, 17 Am. U. J. Gender Soc. Pol'y & L. 601 (2009)
  7. Kristine S. Knaplund (Pepperdine), The Right of Privacy and America's Aging Population, 86 Denv. U. L. Rev. 439 (2009)
  8. Kevin Noble Maillard (Syracuse), The Color of Testamentary Freedom, 62 SMU L. Rev. 1783 (2009)
  9. Paula A. Monopoli (Maryland), Marriage, Property and [In]Equality: Remedying ERISA's Disparate Impact on Spousal Wealth, 119 Yale L.J. Online 61 (2009)
  10. Kent D. Schenkel (New England), Trust Law and the Title-Split: A Beneficial Perspective, 78 UMKC L. Rev. 181 (2009)

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