Wednesday, July 9, 2014
Bridget J. Crawford (Pace University School of Law) recently published an article entitled, Law Review Articles You Should’ve Read (But Probably Didn’t) in 2013, Tax Notes, Vol. 143, No. 11, June 17, 2014. Provided below is the abstract from SSRN:
This short column is part of the annual Tax Notes issue that highlights noteworthy law review articles published during the previous year. In this piece, I identify articles relating to estate and gift taxation that practitioners likely will find of interest. The articles reviewed (in alphabetical order by author's last name) are: (1) Ellen Aprill, "Reforming the Charitable Contribution Substantiation Rules," 14 Fla. Tax Rev. 275 (2013); (2) Arianne Renan Barzilay, "You're on Your Own, Baby: Reflections on Capato's Legacy," 46 Ind. L. Rev. 557 (2013); (3) John F. Coverdale, "Of Red Bags and Family Limited Partnerships: Reforming the Estate and Gift Tax Valuation Rules to Achieve Horizontal Equity," 51 U. Louisville L. Rev. 239 (2013); (4) John P. Goldberg and Robert H. Sitkoff, "Torts and Estates: Remedying Wrongful Inheritance," 65 Stan. L. Rev. 335 (2013); (5) Adam Hirsch, "Incomplete Wills," 111 Mich. L. Rev. 1423 (2013); (6) Grayson M.P. McCouch, "Who Killed the Rule Against Perpetuities?" 40 Pepp. L. Rev. 1291 (2013); (7) Carla Spivack, "Killers Shouldn't Inherit From Their Victims -- or Should They?" 48 Georgia L. Rev. 145 (2013).
Special thanks to Professor Adam Hirsch (University of San Diego) for bringing this article to my attention.