Law Commons^™

Tax Planning For Nontaxable Estates, William J. Bowe

Vanderbilt Law Review

Owners of modest estates are always greatly relieved to learn of the liberal federal estate tax exemption of $60,000. Freed from the burden of federal estate tax planning they frequently turn their attention to methods of transferring property which will avoid the heavy cost and delay incident to probate administration. Joint ownership, gifts of remainder interests, donee-beneficiary contracts, revocable trusts are among the more common devices available. Use of any one of these plans may accomplish a shift in possession and enjoyment of property upon the death of the planner with no delay and minimum expense.

But the income tax …

Rights Of Creditors In Insurance -- The Tennessee Exemption Statutes, Paul J. Hartman

Vanderbilt Law Review

The subject of the availability of assets to creditors is important when a trustee in bankruptcy as a representative of creditors is seeking to gather assets to pay off creditors; and the subject is of equal importance where a single creditor, not in a bankruptcy proceeding, is seeking to satisfy his claim out of the assets of his debtor. Whatever is property in the hands of the debtor is available to his creditors, unless it is exempt by law. This property is his estate, considered indifferently from the standpoint of the single creditor who seeks to realize for himself alone, …

Book Reviews, Hugh L. Sowards (Reviewer), Stanley D. Rose (Reviewer), William D. Warren (Reviewer)

Vanderbilt Law Review

Securities Legislation

By Louis Loss

Boston: Little, Brown & Com-pany, 1951. Pp. xxvii, 1283. $17.50

reviewer: Hugh L. Sowards

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Private Property, the History of an Idea

By Richard Schlatter

New Brunswick: Rutgers University Press, 1951. Pp. 284. $2.50

reviewer: Stanley D. Rose

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Oil and Gas Law: Collection of articles

TEXAS LAW REVIEW

Austin: Texas Law Review, Inc., 1951. Pp. xix, 1736. $15.00

reviewer: William D. Warren

Books Received, Law Review Staff

Vanderbilt Law Review

CHARLES EVANS HUGHES AND THE SUPREME COURT

By Samuel Hendel

New York: King's Crown Press, 1951. Pp. 337

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DUE PROCESSES OF LAW

By Virginia Wood

Baton Rouge: Louisiana State University Press, 1951. Pp. 436. $6.00.

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LEGAL AID IN THE UNITED STATES

By Emery A. Brownell

Rochester: The Lawyers Co-operative Publishing Co., 1951. Pp. 333. $4.50.

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LEVIATHAN AND NATURAL LAW

By F. Lyman Windolph

Princeton: Princeton University Press, 1951. Pp. 147. $2.50.

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OIL AND LAW

Articles reprinted from the Texas Law Review

Austin:Texas Law Review, 1951. Pp. 1736. Bound copies $15.00, unbound copies $12.00.

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