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Federal Taxation of Wealth Transfers: Cases and Problems

About the Book

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.