Law Commons^™

Elliott E. Cheatham, Erwin N. Griswold

Vanderbilt Law Review

After a full career on the faculty of the Columbia Law School,Professor Cheatham has had a new career as a member of the faculty of the Vanderbilt University Law School. During this period, his writing has never ceased, and it is always lively and original.Elliott Cheatham has been one of the great legal scholars of our time. He has also been one of the great persons in law teaching. He has been a great inspiration not only to his students, but also to the law teachers who have tried to follow in his footsteps.

Elliott E. Cheatham - Gentleman, Richard R. Powell

Vanderbilt Law Review

It was suggested to the writer that he write about Elliott E. Cheatham as a colleague in the field of legal education. This is but one aspect of his special preeminence, but any aspect of this man finds its ultimate foundation in his underlying and pervasive qualities as a gentleman. Kindly in the face of student stupidity, gentle in persuading his obstinate colleagues, loving in his more personal relations, the man embodies the best that can be connoted by the phrase "Southern gentleman."

The Unitrust In Estate Planning: A Partial Panacea, Louis F. Comus Jr.

Vanderbilt Law Review

This note explores applications of the unitrust in estate tax planning.

Part II presents general characteristics of the unitrust, including its advantages and limitations.

Part III discusses the use of the unitrust as a marital deduction trust, including prescription for administration of the marital deduction unitrust in various situations involving different sizes of estates.

Part IV presents income tax considerations involved in the use of the unitrust, under subchapter J of the Internal Revenue Code. Finally, Part IV suggests amendments to the basic unitrust form for maximizing its effectiveness in estate planning.