Marital Deduction Formula Clauses in Estate Planning-Estate and Income Tax Considerations
Polasky, Alan N.
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Cited
3
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3
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Citations by decade
2
1
1970s1980s
Courts citing this journal article
Most recently cited by3
- 1981Hanna v. Hanna Ark.
- 1979Pastan v. Pastan Mass.
- 1978Estate of Smith v. Commissioner Tax Ct.
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Abstract
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-parents. As children will, it brought much joy and only occasional moments of dismay and concern during its early, formative years. But one day it entered the terrible teens, and at age sixteen it became, like many teen-agers, baffling, confusing, and frustrating, giving rise to frenzied attempts to cope with and control the complexities of its behavior. Its name?
The Federal Estate Tax Marital Deduction.