Estate Tax Section 2040(c) as a Solution to Discrimination Against Surviving Joint Tenant Farm Widows

Note
Estate Tax Section 2040(c) as a Solution to Discrimination Against Surviving Joint Tenant Farm Widows

Keywords

Farms, Joint tenancy, Transfer taxes, Women farmers, Internal Revenue Code, United States

S. Gene Schwarm (Washington University School of Law)

Pages	225-246
Publication	Washington University Law Quarterly

Published	1981-01-01