Saturday, January 29, 2011
Bridget J. Crawford (Professor of Law, Pace Law School) compiled lists of the top ten estate and gift tax articles of 2009 and 2010. Here is the 2009 list:
- 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).
- 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).
- Joseph M. Dodge (Florida State), Replacing the Estate Tax With a Reimagined Accessions Tax, 60 Hastings L.J. 997 (2009).
- Wendy C. Gerzog (Baltimore), Families for Tax Purposes: What About the Steps?, 42 U. Mich. J.L. Reform 805 (2009).
- David Horton (Loyola-L.A.), Unconscionability in the Law of Trusts, 84 Notre Dame L. Rev. 1675 (2009).
- 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).
- Kristine S. Knaplund (Pepperdine), The Right of Privacy and America's Aging Population, 86 Denv. U. L. Rev. 439 (2009).
- Kevin Noble Maillard (Syracuse), The Color of Testamentary Freedom, 62 SMU L. Rev. 1783 (2009).
- Paula A. Monopoli (Maryland), Marriage, Property and [In]Equality: Remedying ERISA's Disparate Impact on Spousal Wealth, 119 Yale L.J. Online 61 (2009).
- Kent D. Schenkel (New England), Trust Law and the Title-Split: A Beneficial Perspective, 78 UMKC L. Rev. 181 (2009).
Here is the 2010 list:
- Paul L. Caron (Cincinnati), Jennifer M. Kowal (Loyola-L.A.) & Katherine Pratt (Loyola-L.A.), Pursuing a Tax LLM Degree: Why and When?, U. of Cincinnati Public L. Research Paper No. 10-11 (2010).
- Paul L. Caron (Cincinnati), Jennifer M. Kowal (Loyola-L.A.), Katherine Pratt (Loyola-L.A.) & Theodore P. Seto (Loyola-L.A.), Pursuing a Tax LLM Degree: Where, U. of Cincinnati Public L. Research Paper No. 10-18 (2010).
- Francine J. Lipman (Chapman) & James E. Williamson (San Diego State), Social Security Benefits Formula 101: A Practical Primer, 29 ABA Section of Taxation News Quarterly (Summer 2010).
- Andrew B. Delaney (J.D. 2010, Vermont), Taking a Sack: The NFL and Its Undeserved Tax-Exempt Status, U. of Michigan Bus. School, Working Paper No. 98006 (2010).
- David Joulfaian (Office of Tax Analysis, Treasury Department), The Federal Estate Tax: History, Law, and Economics, Working Paper Series (2011).
- Ellen P. Aprill (Loyola-L.A.), An Overview of Tax Issues for Synagogues (and Other Religious Congregations), Loyola-LA Legal Studies Paper No. 2010-24 (May 2010).
- Samuel A. Donaldson (U. Washington), 2010 Federal Tax Update, Working Paper Series (2010).
- Michael Hatfield (Texas Tech), The Ethics of Tax Lawyering: An Introduction, Working Paper Series (2010).
- Paul L. Caron (Cincinnati), The Costs of Estate Tax Dithering, 43 Creighton L. Rev. 637 (2010).
- Laura E. Cunningham (Cardozo), The FLP, the Transfer Taxes, and the Income Tax, Tax Notes (May 2010).
Bridget J. Crawford, Law Review Articles You Should've Read (but Probably Didn't) in 2009, 126 Tax Notes 397 (Jan. 18, 2010); Bridget J. Crawford, 2010’s Popular Reading for Estate and Gift Tax Professionals, 130 Tax Notes 469 (Jan. 24, 2011).