Comes now Adam Chodorow, he of the Sandra Day O’Connor College of Law, Tempe, Arizona, with the startling news that brain dead Congress (and the IRS) are once again woefully remiss in their duties:
The U.S. stands on the precipice of a financial disaster, and Congress has done nothing but bicker. Of course, I refer to the coming day when the undead walk the earth, feasting on the living. A zombie apocalypse will create an urgent need for significant government revenues to protect the living, while at the same time rendering a large portion of the taxpaying public dead or undead. The government’s failure to anticipate or plan for this eventuality could cripple its ability to respond effectively, putting us all at risk… This article fills a glaring gap in the academic literature by examining how the estate and income tax laws apply to the undead.
Chodorow’s abstract and full paper, Death and Taxes and Zombies (April 23, 2012). Iowa Law Review (Forthcoming), may be found here. We highly recommend it – funniest thing we’ve read today.