AUTHOR: Mark R. Siegel, Professor of Law, South Texas College of Law, Houston ARTICLE: “Who Should Bear the Bite of Estate Taxes on Non-Probate Property?” 43 Creighton L. Rev. 747 (2010)Click here to view the article in PDF format. In this article, Professor Mark R. Siegel discusses the various state laws and court cases on estate tax apportionment, as well as the federal tax provisions on this subject. The author notes that the default provisions for nonprobate property estate tax vary ...

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