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31 Aug 2023, 8:36 am by Anthony P. Guettler
For example, recognizing community property can also reduce or avoid the payment of estate tax upon the death of the first spouse to die, if such property is properly reported as belonging one-half to the surviving spouse notwithstanding title in the name of the decedent, or can create an estate tax once community property titled in the name of the survivor is counted.(3) As another example, a U.S. taxpayer spouse married to a non-resident alien who resides in a community property… [read post]
31 Aug 2023, 8:36 am by Anthony P. Guettler
For example, recognizing community property can also reduce or avoid the payment of estate tax upon the death of the first spouse to die, if such property is properly reported as belonging one-half to the surviving spouse notwithstanding title in the name of the decedent, or can create an estate tax once community property titled in the name of the survivor is counted.[3] As another example, a U.S. taxpayer spouse married to a non-resident alien who resides in a community property… [read post]
1 Nov 2022, 10:23 am by David Kopel
Part V addresses Miller and Tucker's claim that the American Founders were unfamiliar with dramatic technological changes in firearms — a claim that is refuted by Dupuy's data. [read post]
4 Oct 2022, 9:11 am by Anna Bower
., we all rise as U.S. [read post]
14 Jun 2022, 6:30 am by Guest Blogger
This post was prepared for a roundtable on Constitutional Faith and Veneration, convened as part of LevinsonFest 2022. [read post]