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Special Estate Tax Valuation Of Farmland And The Emergence Of A Landholding Elite Class, Roland L. Hjorth
Special Estate Tax Valuation Of Farmland And The Emergence Of A Landholding Elite Class, Roland L. Hjorth
Washington Law Review
Examines Internal Revenue Code provisions on farmland as an inheritable asset, including those provisions that offer substantial tax savings.
Property—Community Property And Joint Tenancy: Creating Surviorship Rights In Washington—In Re Estate Of Olson, 87 Wn. 2d 855, 577 P.2d 302 (1976), Bruce Lamka
Washington Law Review
This note presents two analyses of the Olson decision. Under the first analysis, the amended Initiative is interpreted to require a writing executed by the marital community in order to convert property from community to joint tenancy ownership. It is argued that this interpretation is unreasonable and will produce an unsatisfactory result in some cases. The second analysis is based on community property law: both spouses must participate in the change of ownership because the property rights of both are affected. This reasoning better supports the Olson decision. It was incompletely developed in the opinion, however, because the court did …
Balancing Private Loss Against Public Gain To Test For A Violation Of Due Process Or A Taking Without Just Compensation, Jeffrey T. Haley
Balancing Private Loss Against Public Gain To Test For A Violation Of Due Process Or A Taking Without Just Compensation, Jeffrey T. Haley
Washington Law Review
The first part of this comment examines the test of balancing private loss against public gain to establish the conceptual basis for analyzing its proper uses. The test is shown to require that land use regulations serve the general welfare and that the public benefits alone, without consideration of incidental private benefits, be sufficient to justify the burdens placed on private property. Part II presents the essential characteristics of the due process and taking without compensation limitations as they have been construed by the United States Supreme Court and developed by other courts and commentators. It is shown that the …