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- W3125442837 abstract "We previously suggested in this Journal that post-death publicity rights could be excluded from the decedent’s estate for tax purposes if state legislation precluded the decedent from exercising post-death control. In other words, if state legislation designated who would hold these rights after the decedent’s death, the value of these rights should not be subject to estate tax. Professor Joshua Tate, in his response to our essay, argues that under current law, estate tax inclusion would be required regardless of the decedent’s ability to exercise control. So, for example, in Professor Tate’s analysis, the estate tax would apply even if the legislation vested those rights in the decedent’s oldest daughter and even if the decedent had no right to alter this outcome. Professor Tate’s analysis misconstrues fundamental estate tax principles and misunderstands the precedents on which he relies. Let’s start with a bedrock principle that Professor Tate ignores: estate tax inclusion under § 2033 is not appropriate unless the decedent has the right to control the post-death disposition of the interest. Prior to the decision in Connecticut Bank & Trust Co. v. United States, the treatment of wrongful death" @default.
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- W3125442837 date "2008-01-01" @default.
- W3125442837 modified "2023-09-27" @default.
- W3125442837 title "The Estate Tax Fundamentals of Celebrity and Control" @default.
- W3125442837 hasPublicationYear "2008" @default.
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