Whether these assets should be treated as owned by the settlor for the purpose of inclusion in the gross estate of the decedent for estate tax purposes is the focus of this Article. The author asserts that it is appropriate to include ...
In this paper, I seek to reclaim this lost history of bestate/b and gift taxation. While the ensuing analysis certainly will enable us to more fully appreciate the events of 1932 and evaluate the actions Congress took in that fateful year, ...
