ACTEC Law Journal
Volume 42, Number 1 (2016)
Front Matter
Foreword
Foreword -- The Supreme Court's Estate Planning Jurisprudence
Bridget J. Crawford
Articles
The Four Horsemen and Estate Taxation
Jasper L. Cummings Jr.
The U.S. Supreme Court and the Law of Trusts and Estates: A Law Reformer's Perspective
Thomas P. Gallanis
Irwin v. Gavit: Income is (Sometimes) in the Eye of the Beholder
William P. LaPiana
Helvering v. Horst: Gifts of Income from Property
Jerome M. Hesch and David J. Herzig
Helvering v. Safe Deposit & Trust Co.: Underestimating the Power of a Power of Appointment
Samuel A. Donaldson
Oklahoma Tax Commission v. United States: Death Taxes on Restricted Indian Personalty
Thomas E. Simmons
Smith v. Shaughnessy: Slippery Remainder Interests and the Intersection of Gift and Estate Taxes
Ann-Marie Rhodes and Erica E. Lord
Robinette v. Helvering: Valuation of Gifts to Split-Interest Trusts
Stephanie E. Heilborn and Cindy Zhou
Merrill v. Fahs: Release of Marital Rights Is Insufficient Consideration for Transfer Tax Purposes
Kevin E. Packman
Fidelity-Philadelphia Trust Co. v. Smith: Form Over Substance?
Deborah V. Dunn and Domingo P. Such III
Commissioner v. Estate of Noel: The Double Life of Life Insurance
John McGown Jr. and Jason Melville
Commissioner v. Estate of Bosch: 50 Years of Relevance
Jonathan G. Blattmachr and Madeline J. Rivlin
United States v. Estate of Grace: Seeking a More Objective Test for the Application of the Reciprocal Trust Doctrine
Dennis I. Belcher and Kristen Frances Hager
United States v. Byrum: Too Good To Be True?
Ronni G. Davidowitz and Jonathan C. Byer
Dickman v. Commissioner: Loans as Property Transfers
Carlyn S. McCaffrey and John C. McCaffrey
Commissioner v. Estate of Hubert: How the I.R.S. Stole Hubert's Blessing
Kristen E. Caverly
