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Full-Text Articles in Law
Apportionment Of The Federal State Tax In The Absence Of Statute Or An Expression Of Intention, William P. Sutter
Apportionment Of The Federal State Tax In The Absence Of Statute Or An Expression Of Intention, William P. Sutter
Michigan Law Review
Federal law now provides in sections 826 (c) and (d) of the Internal Revenue Code that life insurance and property transferred by appointment shall bear their proportionate tax burden. It does not contain similar provisions with respect to other types of non-probate property. At the present time, twenty states provide by statute for some sort of apportionment of estate taxes. Two states have statutes restricting apportionment in some degree. In the rest, the matter rests in the discretion of the courts. I propose to discuss in this article the situation in those areas where no statutory guidance exists.
Constitutional Law-Civil Procedure-Due Process Requirements For State Jurisdiction Over Foreign Corporations, Richard D. Rohr
Constitutional Law-Civil Procedure-Due Process Requirements For State Jurisdiction Over Foreign Corporations, Richard D. Rohr
Michigan Law Review
The plaintiff, a nonresident of Ohio, brought an action in Ohio against the defendant, a sociedad anonima organized under the laws of the Philippine Islands, on claims which neither arose in Ohio nor were connected with the defendant's activities in Ohio. Defendant's president, who was also its general manager and principal stockholder, had returned to his home in Ohio when the company's mining operations were suspended by the Japanese occupation of the Philippines. During the war years, he conducted such business as was possible in Ohio, holding directors' meetings, carrying on correspondence, maintaining bank accounts, but the defendant did not …
Constitutional Law-Commerce Clause-Freedom Of Press-Amenability Of Newspaper To Sherman Anti-Trust Act, William K. Davenport
Constitutional Law-Commerce Clause-Freedom Of Press-Amenability Of Newspaper To Sherman Anti-Trust Act, William K. Davenport
Michigan Law Review
Until a competing radio station appeared on the scene in 1948, defendant newspaper was the only medium for mass advertising available in the Lorain, Ohio area. In an effort to regain its monopoly position and eliminate the radio station as a competitor, defendant inaugurated a policy of refusing to accept custom from advertisers who employed the services of its rival. Both the newspaper and the radio station received news dispatches, advertising copy, payments, and other materials from sources outside Ohio, but neither had any appreciable audience beyond the borders of the state. In a civil action brought by the United …
Fiduciary Administration-Executors And Administrators-Death Of Widow As Affecting Amount Of Her Allowance, Warren K. Urbom
Fiduciary Administration-Executors And Administrators-Death Of Widow As Affecting Amount Of Her Allowance, Warren K. Urbom
Michigan Law Review
A widow survived her husband by three months and thirteen days. Subsequent to the death of both, appraisers of the husband's estate set off to his widow $750 as her year's allowance. Executrix of the widow's estate filed an exception to the allowance and made application to increase the amount on the ground that the sum given would have been insufficient if the widow had lived the full year. Granting the application, the probate court found that a reasonable allowance based on twelve months would be $5000, The court of appeals reversed, holding that the allowance should be based on …
Agency-Imputation Of Agent's Knowledge To Principal-Insurance Contracts, Robert B. Krueger S.Ed.
Agency-Imputation Of Agent's Knowledge To Principal-Insurance Contracts, Robert B. Krueger S.Ed.
Michigan Law Review
Defendant insurance company's soliciting agent falsified applicant's warranted answers to material questions in an application for automobile casualty insurance. The applicant signed, not knowing of the nature of the answers. On the basis of these answers, defendant issued a casualty policy on applicant's automobile, containing a clause prohibiting waiver or estoppel as to any of the terms of the contract because of the agent's knowledge. As a result of a subsequent accident, plaintiffs recovered judgments against applicant which applicant failed to satisfy. In an action by plaintiffs against defendant, on supplemental petition, defendant admitted recovery against applicant, but claimed no …
Conflict Of Laws-Full Faith And Credit-Custody Decrees, James I. Huston
Conflict Of Laws-Full Faith And Credit-Custody Decrees, James I. Huston
Michigan Law Review
Husband and wife, living in Ohio, were separated in 1945, the only child going to live with the paternal great-grandfather in Pennsylvania. Husband and wife were divorced in Ohio in April 1949. Custody of the child was awarded the wife, but because of the wife's defective vision the child was to remain temporarily with the great-grandfather; it was further provided that the custody question could be relitigated after eighteen months. On October 26, 1949, the wife got a further Ohio decree awarding her sole custody. The great-grandfather refused to surrender the child, and wife filed a petition for habeas corpus …
Wills-Assertion Of Rights Under Mortmain Statute As Violation Of No-Contest Clause, William K. Davenport
Wills-Assertion Of Rights Under Mortmain Statute As Violation Of No-Contest Clause, William K. Davenport
Michigan Law Review
An action was brought by an executor for construction of a will, made five months before testator's death, which attempted to make bequests to various charities. The bequests were "invalid" under the terms of the Ohio mortmain statute because the will was executed less than a year before death. A no-contest clause in the will declared that any person attacking it in any way would be barred from any beneficial interest, but there was no gift over in the event of such a contest. The charitable gifts were in the residuary clause, and there was no substitutionary gift in the …