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An Obituary of the Federal Estate Tax

Abstract

Breaking the mold of traditional legal scholarship, the authors adopt the genre of the obituary to discuss the development and present condition of the Federal Estate Tax. With a text aimed at readability yet supported by a traditional scholarly apparatus, this article marks a first foray into a method of legal scholarship known as "Historical Surrealism" or "Factual Personalism." This method of objectifying, personalizing and (re)presenting legislation outside of its expected framework calls the reader to examine the very foundations of what law is.

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43 Ariz. L. Rev. 625 (2001)

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Authors

M.C. Mirow (South Texas College of Law)
Bruce A. McGovern (South Texas College of Law)

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