"Death and Taxes and Zombies"

This article fills a glaring gap in the academic literature by examining how the estate and income tax laws apply to the undead. Beginning with the critical question of whether the undead should be considered dead for estate tax purposes, the article continues on to address income tax issues the undead are likely to face. 

How many law review articles discuss the legal status of zombies, vampires, and ghosts or cite Harry Potter books in the footnotes?

Law professor Adam Chodorow's does and you can tell he had a good time writing it.

Don't forget to read the footnotes.

[HT: Lou Rodarte]