Special Issue The Revenue Act of 1971
The Revenue Act of 1971 -- Do Tax Incentives Have New Life?
Gerard M. Brannon
Federal Courts -- Admiralty Jurisdiction -- "Maritime Locality Plus Maritime Nexus" Required to Establish Admiralty Jurisdiction in Aviation Negligence Cases -- Executive Jet Aviation, Inc. v. City of Cleveland
Alan J. Kaplan
Federal Estate Taxation -- Gross Estate -- Inclusion of Trust Assets Where Settlor Retains Control of the Corporation Whose Stock is Transferred to the Trust -- Section 2036 (a)(2) -- United State v. Byrum
John F. Hurley Jr