"Estates and Trusts." Cornell University School of Law, LII/Legal Information Institute. This web page provides links to the United States Code sections relating to federal estate and gift tax and the Code of Federal Regulations. There are recent Supreme Court Decisions and Circuit Court Decisions that relate to trusts and estates. Links to state judicial decisions from New York and other states are also available. There are links to the Uniform Probate Code, the Uniform Trusts Act and links to state statutes. This is a great place to begin research. Another page on the Cornell site that is helpful is the Estate Planning page.