San Diego Law Review

Library of Congress Authority File


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Book Review


The materials available for teaching a course in federal an gift taxation were somewhat limited prior to the publication of Professor Rice’s volume. The only other full treatment of the subject matter is that of Dean Warren and Secretary Surrey, which was published in 1961. Dean Griswold and Professor Bittker devote 200 to 378 pages respectively to federal estate and gift taxation, no doubt in response to the traditional view that federal taxes constitute a unified body of learning to which a student should be introduced in one course. However, none of these materials, prepared by authors whose contributions to the teaching of federal income tax are both monumental and significant, is conducive to teaching the kind of estate and gift tax course I would prefer. Therefore, I awaited my first experience with Professor Rice’s materials with some anticipation. On the whole, my students and I enjoyed using them.

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