The Roski Decision and the Propriety of Governmental Action

Wendy C. Gerzog  (Professor of Law, University of Baltimore School of Law) has recently posted on SSRN her article entitled An Attempt to Legislate?

Here is the abstract of her article:

The Tax Court held in Roski that the government’s imposition of certain pre-requisites for closely held businesses and farms to seek estate tax relief was an attempt by it to legislate. Was it? Within the context of closing the tax gap, it may not be.