San Diego Law Review
Document Type
Article
Abstract
This Article is an address delivered by Dean Thurman to the members of the San Diego County Bar Association who were guests of the First National Bank of San Diego on May 14, 1964. Dean Thurman had been the guest speaker at a similar gathering some ten years prior, shortly after the passage of the 1954 Internal Revenue Code. Dean Thurman outlines a few of the pitfalls encountered in estate planning under the 1954 Internal Revenue Code, as amended to the date of the address, with particular emphasis on changes brought about by the court decisions and Regulations promulgated since 1954. He specifically discusses additional problems encountered where a community property system is superimposed on the federal tax scheme. Because the opening remarks were directed to the particular group assembled, they have been omitted from this article. Case and article citations which were parenthetically included in the text of the address have been relegated to footnotes.
Recommended Citation
Samuel D. Thurman,
Pitfalls of Estate Planning Revisited,
2
San Diego L. Rev.
1
(1965).
Available at:
https://digital.sandiego.edu/sdlr/vol2/iss1/2