Federal Taxation of Wealth Transfers, Third Edition (Aspen Casebooks)

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

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.