Washington Law Review
Abstract
Inflation and an unprecedented increase in employment and national income have multiplied the number of individuals having at least a modest net worth and therefore the groundwork for an estate. Our staggering national debt has been accompanied by an expanding and intricate pattern of taxation winch takes increasingly more from an increasingly greater group. From the individual's point of view, the only interruption in this trend has been the Revenue Act of 1948. It is probable, if not certain, that the future will bring greater tax demands. The many who have recently acquired actual or potential estates are finding themselves faced for the first time with the tax and other forces which intrude upon the accumulation and retention of estate assets.
First Page
197
Recommended Citation
Charles I. Stone,
The Function of the Lawyer in Estate Planning,
24 Wash. L. Rev. & St. B.J.
197
(1949).
Available at:
https://digitalcommons.law.uw.edu/wlr/vol24/iss3/2