TY - GEN T1 - Use of Judicial Doctrines in Resolving Transfer Tax Controversies AU - Soled, Jay A. AB - The striking difference in the outcomes in two transfer tax cases involving similar circumstances raises au important question: what role, if any, should judicial doctrines play in resolving transfer tax controversies? This Article traces the development of judicial doctrines in the sphere of income tax controversies and discusses the role these doctrines have played, and should play, in resolving transfer tax controversies. It concludes that judicial doctrines should serve only a limited role in resolving transfer tax controversies, and that this limited role should be taken into account by the Internal Revenue Service when it enforces compliance, by taxpayers when they plan their estates, and by Congress when it crafts transfer tax legislation. DA - 2001-5-1 PY - 2024 PB - unav JO - Boston College Law Review IS - 3 VL - 42 SP - 587 ER -