The only certainties in life are death and taxes, but how do you handle the taxes when death doesn't go quite as planned? Law professor Adam Chodorow takes a stab at estate planning for the undead in perhaps the only legal paper to cite both the Internal Revenue Code and Weekend at Bernie's II.
Photo by Daniel Hollister.
Chodorow, a professor at Arizona State University's Sandra Day O'Connor College of Law, authored the paper "Death and Taxes...and Zombies," which will appear in a forthcoming issue of the Iowa Law Review. Chodorow notes that, while the CDC is ready for the zombie apocalypse, the United States Congress has shown no such foresight, leaving us to question whether zombies, vampires, and other members of the undead class will have their estates transferred upon undeath or be able to collect income tax. To rectify that oversight, Chodorow looks, in all earnestness, to existing legal precedent.