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Full-Text Articles in Law
Taxation - Federal Estate Tax - Interpretation Of "In Fact" Clause Of Section 2036 And Deductibility Of Support Rights Of Wife, Nathan B. Driggers S.Ed.
Taxation - Federal Estate Tax - Interpretation Of "In Fact" Clause Of Section 2036 And Deductibility Of Support Rights Of Wife, Nathan B. Driggers S.Ed.
Michigan Law Review
Having decided to separate, but desiring to avoid the publicity of a judicial proceeding, decedent and his wife executed an agreement which called for the transfer of securities to a trust, the income of which was to be paid to the wife for her life or until her remarriage, with a reversionary interest in the decedent. In consideration for the transfer, the wife relinquished her right to support by the decedent. Both parties were represented by attorneys in the arms-length negotiations leading to the agreement. About six years after the separation, during which time neither party took steps to procure …
Elections And Discretions Under The Code: The Executor's Dilemma, Byron E. Bronston
Elections And Discretions Under The Code: The Executor's Dilemma, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.