CONTENTS
FOREWORD – THE SUPREME COURT’S ESTATE PLANNING JURISPRUDENCE Bridget J. Crawford
THE FOUR HORSEMEN AND ESTATE TAXATION Jasper L. Cummings, Jr.
THE U.S. SUPREME COURT AND THE LAW OF TRUSTS AND ESTATES: A LAW REFORMER’S PERSPECTIVE Thomas P. Gallanis
IRWIN V. GAVIT William P. LaPiana
TAFT V. BOWERS James R. Repetti
HELVERING V. CLIFFORD Mark L. Ascher
HELVERING V. HORST Jerome M. Hesch and David J. Herzig
HELVERING V. SAFE DEPOSIT & TRUST CO. Samuel A. Donaldson
OKLAHOMA TAX COMMISSION V. UNITED STATES Thomas E. Simmons
SMITH V. SHAUGHNESSY Ann-Marie Rhodes and Erica E. Lord
ROBINETTE V. HELVERING Stephanie E. Heilborn and Cindy Zhou
MERRIL V. FAHS Kevin E. Packman
FIDELITY-PHILADELPHIA TRUST CO. V. SMITH Deborah V. Dunn and Domingo P. Such, III
COMMISSIONER V. ESTATE OF NOEL John McGown, Jr. and Jason Melville
COMMISSIONER V. ESTATE OF BOSCH Jonathan G. Blattmachr and Madeline J. Rivlin
UNITED STATES V. ESTATE OF GRACE Dennis I. Belcher and Kristen Frances Hager
UNITED STATES V. BYRUM Ronni G. Davidowitz and Jonathan C. Byer
DICKMAN V. COMMISSIONER Carlyn S. McCaffrey and John C. McCaffrey
COMMISSIONER V. ESTATE OF HUBERT Kristen E. Caverly
UNITED STATES V. WINDSOR Lee-ford Tritt