Meet the Faculty

Meet the Faculty

F. Ladson Boyle

Scholarship

Books

Blattmachr on Income Taxation of Estates and Trusts, 15th Edition (with Jonathan G. Blattmachr), 2007, 2008, 2009, Practicing Law Institute, with annual supplements.

Income Taxation of Estates and Trusts, 14th Edition (with Jonathan G. Blattmachr), 2006 Annual Supplement, published by Practicing Law Institute.

Federal Taxation of Estates, Trusts and Gifts (with Bloom, Gaubatz, and Solomon) published by Lexis/Nexis Matthew Bender, Revised Third Edition 2003.

Teacher's Manual for Federal Taxation of Estates, Trusts and Gifts (with Bloom, Gaubatz, and Solomon) published by Lexis/Nexis Matthew Bender, Revised Third Edition 2003.

Federal Taxation of Estates, Trusts and Gifts (with Bloom, Gaubatz, and Solomon) published by Lexis/Nexis Matthew Bender, Third Edition 2002.

Teacher's Manual for Federal Taxation of Estates, Trusts and Gifts (with Bloom, Gaubatz, and Solomon) published by Lexis/Nexis Matthew Bender, Second Edition 2000.

Federal Taxation of Estates, Trusts and Gifts (with Bloom, Gaubatz, and Solomon) published by Matthew Bender, Second Edition 1998.

Teacher's Manual for Federal Taxation of Estates, Trusts and Gifts (with Bloom, Gaubatz, and Solomon) published by Lexis/Nexis Matthew Bender, Second Edition 1998.

South Carolina Incomes Taxation (with John C. von Lehe, Esq.), First Edition 1981, Second Edition 1984, Third Edition 1987, with annual supplements 1982, 1983, 1985, 1986, 1988.
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Monthly

Co-Editor (with Alan Medlin and Howard Zaritsky) of Probate Practice Reporter. 1989 - present. The Probate Practice Reporter is published monthly and subscribed by 75-100 academics and/or law school libraries.

Articles

Intentional Grantor Trusts (with Stephen R. Akers and Jonathan G. Blattmachr), 44 Real Prop., Trust & Est. J. 207 (2009).

The Rehnquist Court - Nineteen Years of Tax Decisions, 25 Va. Tax Rev. 451 (2005)

When It's Broke - Fix It: Reforming Irrevocable Trusts To Change the Tax Consequences, 53 Tax Lawyer, No. 4, 821 (Summer 2000)
[SSRN ABSTRACT] [SSRN FULL TEXT OPTIONS]

Present Interest Gifts in Trust: Donor and Donee Problems, 29 Gonzaga L. Rev. 454 (1994)

Evaluating Split-Interest Valuation, 24 Georgia Law Review 1 (1989). This article was used in part by Congressional Joint Committee on Taxation to develop Internal Revenue Code section 2702

What is a Trade or Business, 39 The Tax Lawyer 737 (1986). This article was cited three times by the Supreme Court's majority opinion in Groetzinger v. Commissioner (1986) and again cited in Portland Golf Club (1990)

The Tax Consequences of Equitable Adjustments to Executors and Estate Beneficiaries, 39 South Carolina Law Review 583 (1986)*
*Condensed and reprinted in the Fall 1986 issue of Estate Planning, Trust and Probate News, published by the California State Bar Association, D. Keith Bilter, Editor, San Francisco, CA.

Estate Planning Software: Brain Transplants for the Estate Planner, 23 U. of Miami Inst. on Est. Plan. 21-1

Short Articles

The ESBT Election: Making S Corporations More Available for Estate Planning - Part II (with Jonathan G. Blattmachr), Probate Practice Reporter Vol. 18, No.7, page 1 (July 2007).

The ESBT Election: Making S Corporations More Available for Estate Planning - Part I (with Jonathan G. Blattmachr), Probate Practice Reporter Vol. 18, No. 6, page 1 (June 2007).

The S.C. Elective Share Marital Deduction Offset Rule, South Carolina Lawyer Vol. 17, No. 6, page 12 (May 2006).

Amending Irrevocable Trusts, Probate Practice Reporter Vol. 17, No. 11, page 1 (November 2005).

Modern State Death Tax Problems: The Supreme Court Has Spoken Long Ago (with William Flowers), Probate Practice Reporter Vol. 17, No. 3, page 1 (March 2005).

The Reformation of Split-Interest Charitable Trusts, Probate Practice Reporter Vol. 14, No. 2 (February 2002)

Tax Court Sustains Zero-Tax GRAT and Invalidates Example 5 (with Zaritsky), Vol 13, No.2 Probate Practice Reporter Vol 13, No.2 (February 2001)

Year-End Gifting Reminders (with Zaritsky and Medlin),Probate Practice Reporter Vol. 11, No. 12 (December 1999)

Valuation Discounts and Marital Funding: Part I, January 1997 Probate Practice Reporter Vol 9, No.1 (January 1997)

Valuation Discounts and Marital Funding: Part I, Probate Practice Reporter Vol 8, No. 12 (December 1996)

The Reciprocal Trust Doctrine, Probate Practice Reporter Vol 8, No. 7 (July 1996)

Can Fiduciary Accounting Affect Abatement, Probate Practice Reporter Vol 8, No. 5 (May 1996)

Estate Planning with the Section 2013 Credit, August 1995 Probate Practice Reporter Vol 7, No. 8 (August 1995)

The Operation of the Section 2013 PTP Credit, Probate Practice Reporter Vol 7, No. 7 (July 1995)

IRS Reverses Position: Anti-Abuse Regulations Do Not Apply to Family Limited Partnerships, Probate Practice Reporter Vol 7, No. 2 (February 1995)

Equitable Adjustments and GST Taxes, 6 Probate Practice Reporter No. 11, p. 1 (November 1994)

Multiple-Life Charitable Remainder Trusts and Tax Apportionment, 6 Probate Practice Reporter No. 8, p. 1 (August 1994)

Power of Attorney Tax Problems, 6 Probate Practice Reporter No. 2, p. 1 (February 1994)

Stub Income Disputes, 5 Probate Practice Reporter No. 10, p. 1 (October 1993)

What Is an Available Asset for Medicaid Purposes?, 5 Probate Practice Reporter No. 8, p. 1 (August 1993)

Distinguishing Pecuniary and Fractional Devises, 5 Probate Practice Reporter No. 5, p. 1 (May 1993)

Joint Account Confusion, Probate Practice Reporter Vol 4, No. 10 (December 1992)

Tax Apportionment: Still A Problem, Probate Practice Reporter Vol 4, No. 10 (October 1992)

Crummey Trust Sued by Beneficiary, Probate Practice Reporter Vol 4, No. 8 (August 1992)

State Agencies Attack Discretionary Trusts: Will a Trust Disqualify Government Assistance?, Probate Practice Reporter Vol 4, No. 5 (May 1992)

Constructive Trusts (with D. Lawson), February 1992 Probate Practice Reporter Vol 4, No. 2 (February 1992)

ERISA Benefits and Surviving Spouses, Probate Practice Reporter Vol 3, No. 12 (December 1991)

Dividing and Combing Trusts, Probate Practice Reporter Vol 3, No. 8 (August 1991)

State Income Taxation of Trust, February 1991 Probate Practice Reporter Vol 3, No. 2 (February 1991)

The Effect of Divorce on Nonprobate Assets, Probate Practice Reporter Vol 2, No. 10 (October 1990)

Illegitimate Inheritances, 2 Probate Practice Reporter No. 7, p. 1 (July 1990)

Tortious Interference With an Inheritance, 2 Probate Practice Reporter No. 3, p. 1 (March 1990)

Letting the State Law Dog Wag the Tax Tail, 2 Probate Practice Reporter No. 2, p. 1 (February 1990)

Determining Domicile, 1 Probate Practice Reporter No. 12, p. 1 (December 1989)

Inter Vivos Marital Gifts, 1 Probate Practice Reporter No. 10, p. 1 (October 1989)

Fiduciary Accounting Basics, 1 Probate Practice Reporter No. 8, p. 1 (August 1989)

State Law Aspects of Disclaimers, 1 Probate Practice Reporter No. 5, p. 1 (May 1989)

When is a Gift Complete?, 1 Probate Practice Reporter No. 2, p. 1 (February 1989)

A Brief Summary of Generation-Skipping Transfers, 6 News form Drafting Wills and Trust Agreements: A Systems Approach No. 2-4, p. 21 (June 1987)

When Is a Trust Taxable as a Corporation?, 5 News form Drafting Wills and Trust Agreements: A Systems Approach No. 10, p. 1 (February 1987)

Disclaimers, Part III, 5 News form Drafting Wills and Trust Agreements: A Systems Approach No. 7, p. 1 (November 1986)

Overview of Tax Reform (As it Affects the Estate Planner), 5 News form Drafting Wills and Trust Agreements: A Systems Approach No. 6, p. 1 (October 1986)

Disclaimers, Part II, 5 News form Drafting Wills and Trust Agreements: A Systems Approach No. 4, p. 1 (August 1986)

Disclaimers: It is More Blessed to Give by Not Receiving, 5 News form Drafting Wills and Trust Agreements: A Systems Approach No. 3, p. 1 (July 1986)

Equitable Adjustments and Form 13.90W, 5 News form Drafting Wills and Trust Agreements: A Systems Approach No. 1, p. 1 (April/May 1986)

Business Valuation C A Software Review, 5 News form Drafting Wills and Trust Agreements: A Systems Approach No. 9, p. 3 (January 1986)

Overvaluation Penalties, 4 News form Drafting Wills and Trust Agreements: A Systems Approach No. 8, p. 1 (December 1985)

New Forms Self-Proving Will Affidavits Modified, 4 News form Drafting Wills and Trust Agreements: A Systems Approach No. 7, p. 1 (November 1985)

Other Uses of the Partial QTIP Election, 4 News form Drafting Wills and Trust Agreements: A Systems Approach No. 5, p. 1 (September 1985)

Federal Estate Tax Returns: Calculation and Preparation A Microcomputer Program, 4 News form Drafting Wills and Trust Agreements: A Systems Approach No. 4, p. 1 (August 1985)

Estate of C.S. Alexander, 4 News form Drafting Wills and Trust Agreements: A Systems Approach No. 3, p. 1 (July 1985) (with R. Wilkins)

Private Letter Ruling Clouds Discretionary QTIP Elections: Boyle Modifies April 1985 DWTA News Suggestion, 4 News form Drafting Wills and Trust Agreements: A Systems Approach No. 2, p. 1 (June 1985)

The Alternate Valuation Election: Two Alternatives, 3 News form Drafting Wills and Trust Agreements: A Systems Approach No. 12, p. 1 (April 1985)

Between 1985 and 1987, I wrote approximately 15 additional short article concerning various estate planning topics and additional 35 short article concerning the use of computers in estate or tax planning.

F. Ladson Boyle

Room 404
USC School of Law
701 Main Street
Columbia, South Carolina 29208
v 803-777-6885
lad@boyleslaw.net