Washington Law Review


James M. Higbee


This comment will first examine the decisions of the Louisiana, Texas, Arizona, Idaho, and New Mexico courts in which the risk payment doctrine has been approved for use with term insurance in order to determine how well established the doctrine is in each state. The status of the risk payment doctrine in state courts is important because "state property rules control the estate taxation of community property life insurance." The estate tax consequences of the risk payment doctrine will then be considered.

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