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Articles 1 - 5 of 5
Full-Text Articles in Law
Planned Parenthood: Adult Adoption And The Right Of Adoptees To Inherit, Richard C. Ausness
Planned Parenthood: Adult Adoption And The Right Of Adoptees To Inherit, Richard C. Ausness
ACTEC Law Journal
This Article is concerned with the effect of adult adoptions on the inheritance rights (in the broad sense of that term) of adult adoptees. The Article contends many adult adoption statutes assume the existence of a parent-child relationship in which the adopter is the "parent" and the adoptee is a "child" even though this is not true of all adult adoption cases. In addition, legislatures and courts frequently fail to differentiate between "quasi-familial" adoptions and "strategic" adoptions, particularly where inheritance rights are concerned.
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Pepperdine Law Review
No abstract provided.
Equitable Adjustments: A Survey And Analysis Of Precedents And Practice, Michael D. Carrico, John T. Bondurant
Equitable Adjustments: A Survey And Analysis Of Precedents And Practice, Michael D. Carrico, John T. Bondurant
Articles by Maurer Faculty
No abstract provided.
Estate Tax-The Failure Of I.R.C. Section 2039 To Reach Death Benefits Arising Out Of The Employment Relationship-Estate Of Fusz, Michigan Law Review
Estate Tax-The Failure Of I.R.C. Section 2039 To Reach Death Benefits Arising Out Of The Employment Relationship-Estate Of Fusz, Michigan Law Review
Michigan Law Review
Decedent's employment contract provided for a salary payable to him and monthly payments to his widow for life if he died during the term of the contract. No post-retirement benefits were payable to decedent under the contract or pursuant to any other agreement with the employer. After decedent's death during the term of the contract the payments to his widow commenced; their commuted value, however, was not included in the gross estate of decedent. The Commissioner of Internal Revenue, ruling that the payments to the widow constituted an annuity, the commuted value of which was includable in decendent's gross estate …
Taxation - Federal Income Taxation - Problems Created By The Complex Trust Provisions Of The 1954 Code, Harvey A. Howard S.Ed.
Taxation - Federal Income Taxation - Problems Created By The Complex Trust Provisions Of The 1954 Code, Harvey A. Howard S.Ed.
Michigan Law Review
This comment will not be expository of all of the trust provisions but rather will attempt to deal with some of the more important interpretative difficulties likely to be encountered in the new law involving the taxation of the income of those trusts which may accumulate income, distribute corpus, or pay or set aside amounts for charitable purposes. It will be assumed that the reader is familiar with the basic statutory pattern of the trust sections of the new code.