Use of Judicial Doctrines in Resolving Transfer Tax Controversies

32 Pages Posted: 3 Aug 2014

Date Written: August 1, 2001


The striking difference in the outcomes in two transfer tax cases involving similar circumstances raises an important question: what role, if any, should judicial doctrines play in resolving transfer tax controversies? This article traces the development of judicial doctrines in the sphere of income tax controversies and discusses the role these doctrines have played, and should play, in resolving transfer tax controversies. It concludes that judicial doctrines should serve only a limited role in resolving transfer tax controversies, and that this limited role should be taken into account by the Internal Revenue Service when it enforces compliance, by taxpayers when they plan their estates, and by Congress when it crafts transfer tax legislation.

Keywords: Tax

JEL Classification: K34

Suggested Citation

Soled, Jay, Use of Judicial Doctrines in Resolving Transfer Tax Controversies (August 1, 2001). Boston College Law Review, Vol. 52, p. 587, 2001, Available at SSRN:

Jay Soled (Contact Author)

Rutgers University ( email )

1 Washington Park
Newark, NJ 07901-1825
United States
(973) 353-1727 (Phone)

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