In Estate of Shapiro, the Ninth Circuit held that an individual had a valid palimony claim under Nevada state law. However, the issue was whether the decedent's estate qualified for a deduction for that claim under federal estate tax law

Because estate tax liability usually depends on how long one lives, it implicitly provides annuity income. In the absence of annuity markets, lump-sum estate taxation may be used to achieve the first-best solution for individuals with a sufficiently strong bequest motive. Calculations of the...

Das Konzept einer redistributiven Sozialpolitik scheint schon seit längerem in Deutschland an seine Grenzen gestoßen zu sein: Die durchgehend mit einer erheblichen Umverteilungskomponente versehenen sozialen Sicherungssysteme haben einerseits zu unerträglichen Belastungen insbesondere der...

In this article the author reviews developments of approximately the past five to six years in tax malpractice litigation in the estate and gift area. After a brief review of the basic elements of the malpractice cause of action, the author examines the recent cases by category: tax return...