Federal Taxation Of Wealth Transfers; Cases and Problems

With an emphasis on tax planning, Federal Taxation of Wealth Transfers, Second Edition, integrates problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This text provides an effective treatment of estate and gift taxation that includes: - a problem-based approach that emphasizes planning and integrates statutes, cases, and regulations - a logical and flexible five-part organization that can be reordered to adapt to different teaching approaches - clear introductory and background notes that provide context for cases and problems - focused teaching objectives that include problem-solving, understanding statutory construction, and developing policy analysis skills - a manageable overall length for a 3-credit basic wealth transfer tax class - an in-depth Teacher’s Manual that includes analyses of all of the cases and problems With new problems and expanded text, the Second Edition also offers: - new principal cases deciding on family limited partnerships, such as Strangi IV and Kimbell v. U.S., with discussion of Estate of Bongard and Estate of Rosen in the note material - additional major cases regarding: post-death and post gift events buy-sell agreements valuation of lottery payments continuing debate about the estate tax Ideally suited to teaching estate and gift taxation, Professor Willbanks’ problem-based pedagogy, with its flexible organization and integrated approach, may well be the most effective method available for teaching this course.