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Articles 1 - 5 of 5
Full-Text Articles in Law
Wills-Revocation By Act To The Document-Effect On Codicil, Roger W. Kapp S. Ed
Wills-Revocation By Act To The Document-Effect On Codicil, Roger W. Kapp S. Ed
Michigan Law Review
The term codicil generally refers to a supplement to a will by which the testator alters or adds to his will. It may be nominated a codicil by the testator or held to be one by judicial construction. If it is to be operative at all, a codicil must of course be executed with all the formalities required by the statute of wills. But, just as it is difficult to describe a codicil without reference to a primary testamentary document, so also is it difficult to determine the status of an otherwise valid codicil when the will it supplements has …
Trusts And Estates -- Pour-Over Wills -- Bequest To Subsequently Amended Trust Upheld Under Doctrine Of Independent Significance, David Finkleman
Trusts And Estates -- Pour-Over Wills -- Bequest To Subsequently Amended Trust Upheld Under Doctrine Of Independent Significance, David Finkleman
Michigan Law Review
Testator created an inter vivos trust, reserving a power to amend or revoke. Thereafter, he executed his will which left the residue of his estate to the trustee to be used according to the terms of the trust. Subsequently, testator executed an unattested instrument which altered the beneficial interests in the trust property. At testator's death, his executor petitioned the probate court for instructions whether the residue passed according to the trust's original terms, its amended terms, or whether the bequest failed, resulting in intestacy. On certification to the Supreme Judicial Court of Massachusetts, held, there was an effective …
Federal Estate Tax - Marital Deduction - Annuity For Life With Guaranteed Certain Payments Not Divided Into Two Properties By Insurer's Accounting Treatment, William S. Bach
Michigan Law Review
Plaintiff, executor of decedent's estate, brought suit to recover an overpayment of federal estate tax. Decedent had purchased a life insurance policy and had elected an option under which proceeds would be paid to his wife in monthly payments for her life; however, the option also guaranteed a minimum of 240 payments. In the event the wife died before 240 payments were made, payments were to continue to decedent's daughter, or on the death of both wife and daughter, the commuted value of the remaining guaranteed payments would be paid in lump sum to the estate of the survivor. The …
Macdonald: Fraud On The Widow's Share, Max Rheinstein
Macdonald: Fraud On The Widow's Share, Max Rheinstein
Michigan Law Review
A Review of FRAUD ON THE WIDOW'S SHARE. By William D. Macdonald
Trusts - Charitable Trusts - Ascertainment Of Dominant Intent In Application Of Cy Pres, Stuart S. Gunckel
Trusts - Charitable Trusts - Ascertainment Of Dominant Intent In Application Of Cy Pres, Stuart S. Gunckel
Michigan Law Review
Testator made a residuary bequest to the city of Detroit "for a playfield for white children." The city agreed to accept this bequest if the racial restriction were removed under the doctrine of cy pres. In an action by the heirs to recover the bequest, the circuit court refused the application of the doctrine of cy pres although the city could not accept the gift unless it was permitted to establish a playfield for children of all races. On appeal, held, affirmed, by an evenly-divided court. Cy pres wiII not be applied in the absence of phrases in the …