Law Commons^™

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

Books Received

Utilization of Outer Space and International Law

Gijsbertha C.M. Reijnen.

Amsterdam and New York: Elsevier Scientific Publishing Company, 1981. Pp. 179, $69.75.

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International Estate Planning

William H. Newton, III.

Colorado Springs: Shepard's/McGraw-Hill Company, 1981. Pp. 614.

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International Tax Avoidance and Evasion, Colloquy of the Council of Europe, Strasbourg, 1980

Publication 31, Publications of the International Bureau of Fiscal Documentation Amsterdam: International Bureau of Fiscal Documentation, 1981. Pp.184, Dfl. 65.00.

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Fiscal Reform in Bolivia: Final Report on the Bolivian Mission on Tax Reform Richard A. Musgrave

Cambridge: Harvard Law School International Tax Program, 1981. Pp. 593, …

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

Books Received

CANADIAN CRIMINAL LAW: INTERNATIONAL AND TRANSNATIONAL ASPECTS

By Sharon A. Williams and J. G. Castel

Toronto: Butterworth's, 1981. Pp. 513. $80.00.

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CASES AND MATERIALS ON SALE OF GOODS

By John Adams

London & Canberra: Croom Helm: Ltd., 1982. Pp. 174. $15.50.

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THE DEFENSE POLICIES OF NATIONS: A COMPARATIVE STUDY

Edited by Douglas J. Murray and Paul R. Viotti

Baltimore and London: The Johns Hopkins University Press, 1982. Pp. 525. $35.00 (cloth), $12.95 (paper)

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DOCUMENTS ON THE LAWS OF WAR

Edited by Adam Roberts and Richard Guelff

New York: the Clarendon Press; Oxford University Press, 1982. …

Valuing Oil And Mineral Interests For Estate Planning Purposes, Lawrence H. Averill

Faculty Scholarship

In this article, the author discusses a number of factors which should be considered when valuing oil and mineral interests, with a primary emphasis on estate planning concerns. The article to a large extent focuses on the various techniques utilized in the valuation process, and in so doing, considers a number of key concepts and terms and identifies problems which commonly arise in the valuation of oil and mineral assets.

Closely Held Stocks—Deferral And Financing Of Estate Tax Costs Through Sections 303 And 6166, Douglas A. Kahn

Articles

The enactment of the Economic Recovery Tax Act of 1981 (hereinafter referred to as "the 1981 Act") will reduce both the impact of federal wealth transfer taxes and the number of persons still subject to them. Nevertheless, even after the 1981 Act takes full effect, a category of persons remains for whom wealth transfer taxes will constitute a meaningful burden and whose estates face a liquidity problem in satisfying the estate tax liability. The focus of this article is on two statutory techniques: redemptions of stock pursuant to section 3031 and deferral of estate tax payments under section 6166.2 These …

Introduction, Douglas A. Kahn

Articles

While the estate and gift tax area has by no means been ignored in the legal literature, it has not been one of the more popular subjects. For that reason, a symposium on transfer taxation would be welcome at any time, but this is an especially propitious moment for one to appear.

Reformation Of Wills On The Ground Of Mistake: Change Of Direction In American Law?, John H. Langbein, Lawrence W. Waggoner

Articles

Although it has been "axiomatic" that our courts do not entertain suits to reform wills on the ground of mistake, appellate courts in California, New Jersey, and New York have decided cases within the last five years that may presage the abandonment of the ancient "no-reformation" rule. The new cases do not purport to make this fundamental doctrinal change, although the California Court of Appeal in Estate of Taff and the New Jersey Supreme Court in Engle v. Siegel did expressly disclaim a related rule, sometimes called the "plain meaning" rule. That rule, which hereafter we will call the "no-extrinsic-evidence …