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Federal Taxation of Wealth Transfers: Cases and Problems, Fifth Edition

Authors
  • Stephanie J. Willbanks
  • Alyssa DiRusso
Series / Aspen Casebook Series
Teaching Materials
NO
Description
Table of contents
Preface

Buy a new version of this textbook and receive access to the Connected eBook on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes an outline tool and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes.

With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement an estate planning course.

New to the 5th Edition:

  • Alyssa A. DiRusso joins as a co-author, bringing her background in high-net-worth practice and in-house fiduciary administration to broaden the book’s perspective.
  • A new introduction to gratuitous transfers in Chapter 1.
  • More detailed analysis of defined value clauses in Chapter 3.
  • A new section on taxation of nonprofit organizations in Chapter 14.
  • New cases throughout the book.
  • Updated values and computations.


Professors and students will benefit from:

  • Organization – the book is organized by the three different transfer taxes and by IRC section.
  • Flexibility – the text, cases, and problems allow a focus on statutory construction, planning, or policy.
  • Focus on basics – the book is adaptable to a two- or three-credit transfer tax course, to supplement an estate planning course, or for an LLM course.
  • Detailed textual explanations with references to current cases and administrative rulings—but they also provide historical context and development.
  • Problems that focus on discrete issues to build a solid foundation.
  • Edited cases that focus on fundamentals.
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About the authors
Stephanie J. Willbanks
Vermont Law School

Stephanie J. Willbanks is a Professor of Law at Vermont Law School. She is an expert in federal transfer taxation as well as wills and trusts. The courses she has taught at Vermont Law School include Business Taxation, Estate and Gift Taxation, Estate Planning, Estates, Income Taxation, Tax Policy, and Torts.

Professor Willbanks received her B.A. degree, magna cum laude, in 1972 and her J.D. degree, magna cum laude, in 1978, both from the University of Minnesota. After graduation from law school, she clerked for the Honorable Rosalie E. Wahl of the Minnesota Supreme Court. She then practiced law for two years with the firm Henson Efron PA in Minneapolis before joining the Vermont Law School faculty in 1981. In 1986, she became the first female faculty member to receive tenure at Vermont Law School.

She served as associate dean for academic affairs from 1989 to 1994, from 1997 to 2002, and as vice dean for academic affairs from 2005 to 2009. She has also served as director of academic technology from 2002 to 2005. Professor Willbanks is a member of the American Law Institute, an academic fellow of the American College of Trust and Estate Counsel, and a fellow of the American Bar Foundation. She serves as a commissioner on the National Conference of Commissioners on Uniform State Laws, and she served as reporter to the Vermont Supreme Court’s Advisory Committee on Rules of Probate Procedure from 1998 to 2005.

She served on the Association of American Law Schools Membership Review Committee from 2004 to 2006 and has served on numerous accreditation teams for the ABA and AALS. She is currently the Consultant on Membership Review for the AALS. She has presented lectures on estate planning and tax reform at numerous seminars and has served on a number of commissions in the State of Vermont, including the Vermont State Commission on Tax Policy and the Governor’s Commission on Property Tax Reform. Professor Willbanks has also served as a member of the Vermont Supreme Court’s Advisory Committee on Judicial Education, the Vermont Supreme Court’s Judicial Performance Review Committee, and the Mandatory Continuing Legal Education Board. She is a member of the American Bar Association’s Tax Section and the Vermont Bar Association’s Probate and Trust Committee and Tax Committee.

Product Information
Edition
Fifth Edition
Publication date
2024-02-01
Copyright Year
2024
Pages
592
Connected eBook + Hardcover
9781543804607
Connected eBook (Digital Only)
9798889061540
Subject
Taxation, Elective
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