"Linking the Certainty of Death and Taxes" by Browne C. Lewis
 

Linking the Certainty of Death and Taxes

Browne C. Lewis, Cleveland State University

Abstract

Reviews Reid Kress Weisbord’s article, Wills For Everyone: Helping Individuals Opt Out of Intestacy, 53 B.C.L. Rev. 877 (2012). Lewis praises Weisbord’s attempt to simplify the testamentary process. She agrees with his assertion that in failing to execute a will, most people are not fearing their own mortality and instead are just not willing or able to navigate a complicated testamentary process. She supports his suggestion to make executing a will more like filing a simple tax return, when possible. In sum, she praises his efforts to reduce the rate of intestacy by simplifying the testamentary process.