44 Ga. L. Rev. [i] (2009-2010)

handle is hein.journals/geolr44 and id is 1 raw text is: GEORGIA LAW REVIEW
VOLUME 44                     FALL 2009                    NUMBER 1
ARTICLES
Immortal Fame: Publicity Rights, Taxation, and the
Power of Testation ......................... Joshua C. Tate     1
Several states now recognize survivable publicity rights,
allowing the heirs of a deceased celebrity to inherit the rights
to her image and likeness. Under the default U.S. rule of
testamentary freedom, a celebrity could also freely devise
such survivable rights to persons of his or her choosing.
Nevertheless, some scholars have recently proposed the
adoption of state statues under which survivable publicity
rights would pass automatically to specified statutory heirs
regardless of the celebrity's wishes. This Article concludes
that no such interference with testamentary freedom is
warranted. There is admittedly some historicalprecedent for
protecting the interests of surviving family members with
regard to rights intrinsically connected to one's person, such
as the right to dispose of one's body and the right to profit
from one's artistic creations. The protective measures taken
in these contexts, however, either lack a coherent justification
or developed for reasons that do not apply to modern rights
of publicity. Moreover, exempting publicity rights from the
estate tax based solely on the abolition of testamentary
freedom would be contrary to basic principles of tax policy.
While Congress could amend the Internal Revenue Code to
alleviate certain difficulties of valuation, it may be preferable
to maintain a tax incentive for celebrities to donate their
publicity rights to charity.
Portraits of the Undocumented Immigrant:
A Dialogue .......................... Stephen H. Legomsky 65
Few subjects can match the pure polarizing power of
illegal immigration. Yet the scholarly literature has made
surprisingly little effort even to identify, much less evaluate,
the critical philosophical and empirical assumptions that
have driven either the perceptions or the policy prescriptions
of the opposing camps. This Article seeks to fill that gap.
Through   a  spirited  dialogue between  two fictional
professors with sharply differing views, it paints contrasting

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