Skip navigation
Berry -GettyImages-1159288215.jpg

A Case For and Against An Estate Tax

Two industry experts share their thoughts.

The purpose of taxation is to arm society with the means to provide civilization. U.S. Supreme Court Justice Oliver Wendell Holmes once said, “I like to pay taxes. With them, I buy civilization.”1 But, the Supreme Court, in McCulloch v. Maryland,2 noted, “The power to tax involves the power to destroy.”

All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.


If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.


Questions about your account or how to access content?


Contact: [email protected]

Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish