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Conflict Of Laws-Public Policy Used To Apply Forum Law To Joint Bank Accounts Of Foreign-Domiciliaries Wyatt V. Fulrath, Michigan Law Review
Conflict Of Laws-Public Policy Used To Apply Forum Law To Joint Bank Accounts Of Foreign-Domiciliaries Wyatt V. Fulrath, Michigan Law Review
Michigan Law Review
The Duke and Duchess of Arion, nationals and domiciliaries of Spain, neither of whom had ever been to New York, deposited community property consisting of cash and securities in several New York banks. In establishing these accounts, the Duke and Duchess either expressly agreed in writing that the New York law of survivorship would apply to their accounts or signed standard bank survivorship forms which incorporated the survivorship laws of that state. After her husband's death, the Duchess made the entire amount on deposit in New York subject to her will. Following the Duchess' death and during probate of her …
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 …