Document Type
Article
Recommended Citation
Michael George,
Digging Up New Revenue: Retrospective Estate Taxation and the Omnibus Budget Reconciliation Act,
96
W. Va. L. Rev.
(1994).
Available at:
https://researchrepository.wvu.edu/wvlr/vol96/iss4/5
Included in
Constitutional Law Commons, Estates and Trusts Commons, Taxation-Federal Estate and Gift Commons