Michigan Law Review, Volume 89, Issues 1-3

accept accompanying text aesthetic American amount analysis applied argued argument assets bargaining buyer Cadillac Eldorado candidates charitable Chevrolet Corvette civil forfeiture clerks Coase theorem commodity conduct Congress CONST constitutional contract cost criminal curtailing inheritance death tax decedent decision default delivery dependent drug ECON economic effect eighth amendment enacted Estate and Gift estate tax formal interest groups futures futures contracts gift tax Houdini increase individual infra notes intent judges legislative history less lifetime limited lineal descendants LL.B Long's manipulation marital deduction marital exemption Mendoza-Martinez offer organized parents political parties politicians presidential price impact procedural Professor of Law proposal reason Reform requires revenue role rule section 881 seller shadow interest groups shorts split-ticket voting spouse squeeze Stat statute statutory interpretation substantial connection test suggest supra note 14 Supreme Court theory tion trader United universal exemption voters