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Full-Text Articles in Law
Dispensing With Administration, Estates Of Absentees, Simultaneous Death, Appointment And Qualification Of Domestic And Foreign Personal Representatives: A Critique Of Statutory Requirements, Verner F. Chaffin
Scholarly Works
This Article will survey certain aspects of decedent's estate administration, including the situations where administration may be avoided, the administration of estates of absentees and missing persons, and the problems involved where simultaneous death occurs. The various types of personal representatives, their appointment and qualification, and the distinctions between foreign and local personal representatives will be considered. Georgia law will be given a critical appraisal, its shortcomings will be delineated, and suggestions will be made for improvement in areas where the need is greatest.
The Danger Of Retaining A Will: A Virginia View, J. Rodney Johnson
The Danger Of Retaining A Will: A Virginia View, J. Rodney Johnson
Law Faculty Publications
The majority of American jurisdictions still continue the original common law concept of a statute of limitations that begins to run immediately upon the commission of a wrong, as contrasted with the more modern rule that a statute of limitations will not begin until such time as the injured party actually discovers the injury or, in the exercise of due diligence, should have discovered the injury. Those jurisdictions adopting the modern approach disregard what they refer to as the "technical" approach of the common law rule in order to focus on more fundamental concepts of justice instead. The issue, as …
Support Of The Surviving Spouse And Minor Children In Virginia: Proposed Legislation V. Present Law, J. Rodney Johnson
Support Of The Surviving Spouse And Minor Children In Virginia: Proposed Legislation V. Present Law, J. Rodney Johnson
Law Faculty Publications
This article will examine the various economic needs of the typical family during both the probate and the post-probate periods. The discussion will be presented under three separate headings which, it is hoped, will help to identify the major areas of concern. These three major areas of concern are: (I) a family allowance-to defray the ordinary and necessary expenses associated with the maintenance of a household for the decedent's family during the probate period, (II) a right to exempt property-to insure the continued possession by the decedent's family of those articles of personal property that are indispensable to the maintenance …
The "Plain English" Trust, J. Rodney Johnson
The "Plain English" Trust, J. Rodney Johnson
Law Faculty Publications
Professor Johnson argues in favor of, and then provides an example of, a trust drafted in "plain English."
The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn
The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn
Articles
The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, along with the split-income provisions of the income tax law and the marital deduction and split-gift provisions of the gift tax law. The purpose was to give married residents of common law states approximately the same federal tax advantages that were available to married residents of community property states. Ordinarily, upon the death of a married resident of a community property state, only one-half of the community property is taxed in the decedent's estate. Section 2056 achieves approximately the same result for married residents …