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Taxation-Income Tax-Validity Of Family Partnership Where Partner's Services Are To Be Performed In Future, Daniel W. Reddin, Iii S.Ed.
Taxation-Income Tax-Validity Of Family Partnership Where Partner's Services Are To Be Performed In Future, Daniel W. Reddin, Iii S.Ed.
Michigan Law Review
In 1939, petitioner sold certain ranch properties and half of his herd of blooded cattle to his four sons, accepting their notes in return. A firm consisting of petitioner and his sons was then formed, and a bank account was opened upon which any of the members of the firm could draw. Two of the sons were minors, but all were ranch-reared and experienced in cattle raising. The sons paid part of the notes with their shares in the proceeds from firm sales, and petitioner forgave the rest. Military duty disrupted the plan by which all the sons were to …
The Present Status Of "Illusory" Trusts-The Doctrine On Newman V. Dore Brought Down To Date, Edward A. Smith
The Present Status Of "Illusory" Trusts-The Doctrine On Newman V. Dore Brought Down To Date, Edward A. Smith
Michigan Law Review
It has long been the policy of the law to provide for a widow by setting aside some portion of her deceased husband's estate for her future support. Such a policy, it has been said, dates back to the laws of Hammurabi and later evidences of it may. be found in the Justinian Code of the Roman Law, and in English law from the earliest times; its final manifestation being in the well-known common law dower. It is not with dower, however, that we are here concerned, for that institution is sufficiently well understood to require no discussion in this …
Marriage--Common-Law Marriage After The Removal Of Impediments Existing At The Time Of The Ceremonial Marriage
Michigan Law Review
An action was instituted for the removal of respondent as administrator of the estate of X, on the ground that the respondent was not the legal husband of the intestate. Both respondent and deceased had living spouses at the time they entered into a ceremonial marriage in 1898, but whether or not they knew of the impediments to the validity of their marriage did not appear on the record. In 1924, the last obstacle to their marriage was removed by the death of respondent's first wife. The parties cohabited for thirty years and continued so to do subsequent to. the …