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Full-Text Articles in Law

The Impact On The Marital Deduction Of Expenses Chargeable To Post-Mortem Income: Does United States V. Stapf Answer The Question?, Martha W. Jordan Dec 1995

The Impact On The Marital Deduction Of Expenses Chargeable To Post-Mortem Income: Does United States V. Stapf Answer The Question?, Martha W. Jordan

Martha W. Jordan

During the 1996-97 tern, the Supreme Court is scheduled to hear Estate of Hubert v. Commissioner, which concerns issues of extreme importance to estate tax practitioners. The Court granted certiorari in Hubert to resolve a split of authority among the circuits regarding whether administration expenses allocable to post mortem income reduce the marital deduction. Since the tax court first adopted the pro-taxpayer position endorsed by the Eleventh Circuit in Hubert, commentators have been analyzing, supporting and justifying the tax court's position. This article uses the Court's reasoning in United States v. Stapf to predict the Court's resolution of the issues …


The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett Dec 1995

The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett

Mark R Gillett

No abstract provided.


La Ineficacia Concursal En La Ley 24.522, Martin Paolantonio, Salvador Bergel Dec 1995

La Ineficacia Concursal En La Ley 24.522, Martin Paolantonio, Salvador Bergel

Martin Paolantonio

Estudio sobre las sustantivas modificaciones a la acción de ineficacia o revocatoria en la quiebra introducidas por la ley 24522


Los Money Market Funds En La Resolución General 277 De La Cnv, Martin Paolantonio Dec 1995

Los Money Market Funds En La Resolución General 277 De La Cnv, Martin Paolantonio

Martin Paolantonio

Análisis de la incorporación de los money market funds a la reglamentación de la Comisión Nacional de Valores