Forum Juridicum: Federal Gift Tax on Life Insurance in Louisiana - A Critique of Revenue Rulings 48 and 232

Authors

Edward T. Roehner
Sheila M. Roehner

Keywords

Life insurance, Inheritance estate and gift taxes

Repository Citation

Edward T. Roehner and Sheila M. Roehner, Forum Juridicum: Federal Gift Tax on Life Insurance in Louisiana - A Critique of Revenue Rulings 48 and 232, 14 La. L. Rev. (1954)
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol14/iss4/7