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Articles 1 - 10 of 10
Full-Text Articles in Law
Taxation--Estate Tax--Transfers Taking Effect At Death--Hallock Doctrine, John W. Riehm
Taxation--Estate Tax--Transfers Taking Effect At Death--Hallock Doctrine, John W. Riehm
Michigan Law Review
In 1925 and 1926 decedent and his wife created two trusts, decedent contributing 80 per cent, and his wife 20 per cent. Each trust provided for income to the wife during decedent's life, and on his death income was to be divided between the wife and a daughter or go to the survivor for life. On the death. of the survivor of the wife and daughter the corpus was to be distributed "According to the Statutes of descent and distribution of the State of Ohio, to the heirs at law of [decedent] and [wife], providing the heirs of [decedent] and …
Taxation-Administrative Law-Judicial Review Of Determinations Of United States Tax Court-The Rule Of The Dobson Case, Rosemary Scott S.Ed.
Taxation-Administrative Law-Judicial Review Of Determinations Of United States Tax Court-The Rule Of The Dobson Case, Rosemary Scott S.Ed.
Michigan Law Review
In the field of administrative tax law there is no more intriguing subject for speculation than the scope of judicial review of decisions of the United States Tax Court as sought to be delineated in Dobson v. Commissioner three years ago. The case was a valiant attempt to limit the scope of review of appellate courts by defining the area in which the findings of the Tax Court would be conclusive. The task was an impossible one at the outset because of the lack of standard definition, except at the core, of the flexible and fluid concepts of "findings of …
Taxation - Estate Tax - Inclusion In Gross Estate Of Trust Where Decedent Retained Power To Terminate, Edward P. Dwyer, Jr. S.Ed.
Taxation - Estate Tax - Inclusion In Gross Estate Of Trust Where Decedent Retained Power To Terminate, Edward P. Dwyer, Jr. S.Ed.
Michigan Law Review
In 1935 the settler irrevocably conveyed to himself as trustee in trust for his sons corporate stocks, which upon termination of the trust were to be distributed to named beneficiaries other than the settlor. The settlor reserved power during his lifetime to terminate any of the trusts and distn1mte the principal to beneficiaries then entitled to receive it. Each trust was to continue for fifteen years unless earlier terminated by the grantor. He retained no power to revest in himself or his estate any portion of the corpus or income. The Tax Court and the Circuit Court of Appeals for …
Valuation Of Future Interests For Federal Tax Purposes
Valuation Of Future Interests For Federal Tax Purposes
Indiana Law Journal
Notes and Comments: Taxation
Taxation-Federal Estate Tax-Transfer In Contemplation Of Death-Release Of A Power To Amend, Milton D. Solomon S.Ed.
Taxation-Federal Estate Tax-Transfer In Contemplation Of Death-Release Of A Power To Amend, Milton D. Solomon S.Ed.
Michigan Law Review
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for his daughter and one for his son. In 1934, he added securities to these trusts. Gift taxes were paid on these transfers. These gifts were made to support decedent's children and grandchildren and were intended to be free of all claims, tax or otherwise. Decedent retained a power to amend these trusts with the consent of the trustee and beneficiary but he believed, at the time, that the trust property would not be included in his gross estate for federal estate tax purposes. In 1937, …
Trusts And Estates-Trends In The Law: 1941-1945 (A Service For Returning Veterans), Lewis M. Simes
Trusts And Estates-Trends In The Law: 1941-1945 (A Service For Returning Veterans), Lewis M. Simes
Michigan Law Review
In every generation there are some judicial decisions so revolutionary that any summary of developments in the law, regardless of its author or of its brevity, would include them. Such cases as Erie Railroad v. Tompkins and Williams v. North Carolina will fall into this category no matter who lines up the materials. But such avulsive changes rarely if ever occur in the law of Trusts and Estates; and it is anybody's guess to determine the significant aspects of the day-to-day accretions which actually take place. Thus, the writer has no illusions that he is singling out the trends as …
Taxation-Federal Estate Tax-Reversionary Interests Under The Rule Of The Hallock Case-Valuation, Joseph R. Brookshire S.Ed.
Taxation-Federal Estate Tax-Reversionary Interests Under The Rule Of The Hallock Case-Valuation, Joseph R. Brookshire S.Ed.
Michigan Law Review
In 1929 the decedent established a trust, reserving a life estate in the income. On the termination of this life estate, the income was payable in equal amounts to the decedent's daughters. If either daughter died, that part of the corpus supporting the share of income of the deceased daughter was to go to her descendants; if none, then to the other daughter or her descendants. If both of the daughters died without issue, the corpus was to be paid to such persons as decedent appointed by will; if no appointment was made, the corpus was to go to certain …
Taxation-Federal Estate Tax-Constitutionality Of Community Property Provisions Of Revenue Act Of 1942, Milton D. Solomon S.Ed.
Taxation-Federal Estate Tax-Constitutionality Of Community Property Provisions Of Revenue Act Of 1942, Milton D. Solomon S.Ed.
Michigan Law Review
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of the Revenue Act of 1942, the Commissioner, in assessing an estate tax deficiency, included in decedent's gross estate all community property and insurance proceeds paid for with community funds. The decedent's estate filed claim for refund and the district court found for the petitioner. Held, the tax does not violate the due process clause of the Fifth Amendment nor does the taxing statute contravene Article I, Section 8 of the Constitution which requires that, "Excises shall be uniform throughout the United …
What Is A Gift?, Herbert Rand
An Objective Test Of Transfers In Contemplation Of Death, Ivan C. Rutledge, Charles L.B. Lowndes
An Objective Test Of Transfers In Contemplation Of Death, Ivan C. Rutledge, Charles L.B. Lowndes
Articles by Maurer Faculty
No abstract provided.