The Government's authority to impose taxes is one of its most pervasive and fundamental
powers.'In the United States, this power is granted to Congress by the US Constitution with …

Marriage is an excellent estate planning strategy. Generally speaking one spouse can
transfer assets to the other during life and at death without adverse estate or gift tax …

You can choose your friends but the Internal Revenue Code chooses your family, at least for
estate tax purposes. In broad terms, the estate tax provisions of Chapter 12 of the Internal …

No study of Black people in America can be complete without considering how openly
discriminatory tax laws helped establish a racial caste system in the United States, how they …

Imagine a primitive society in which people store gold nuggets in bags. Neither buyers nor
sellers of nuggets care what color the bags are because the value of the nuggets is set …

The Government's authority to impose taxes is one of its most pervasive and fundamental
powers. 1 In the United States, this power is granted to Congress by the US Constitution with …

In developing and refining its system of taxation, a legislature must compare and contrast the
values of various public policies. Traditional policy objectives include raising revenue …

Financial concerns may preclude people of modest wealth (defined for purposes of this
article as those having a net worth between $1 million and $5 million) from making …

The purpose of this article is to show, contrary to some scholarly suggestions, that textualism
has little to no efficiency advantage over other statutory construction techniques. Textualism …

Individuals of modest wealth may face significant estate taxes but do not have such a large
base of wealth that they can'afford'to make major lifetime gifts or other transfers to reduce …