Document Type


Publication Title

Columbia Journal of Law and the Arts

Publication Date



The estate tax treatment of publicity rights has played a role in the debate about the state law question whether such rights should be transferable at death. Some point to the estate tax as a reason for making publicity rights non-transferable. For if they are transferable, estate-tax inclusion could result. And, the argument goes, the estate or the beneficiaries could well be coerced into commercializing the rights in order to raise the money to pay the tax. Making them non-transferable would eliminate this possibility. This article considers some of the connections between the federal estate tax and the state law treatment of publicity rights. It concludes with a suggestion about how the tax treatment of publicity rights at a more general level.


Included in

Law Commons



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.