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Net Operating Loss Sustained By Taxpayer Prior To Marriage Cannot Be Applied Subsequently Against Spouse's Income- Calvin V. United States, Michigan Law Review Jun 1965

Net Operating Loss Sustained By Taxpayer Prior To Marriage Cannot Be Applied Subsequently Against Spouse's Income- Calvin V. United States, Michigan Law Review

Michigan Law Review

Prior to marriage, plaintiff-wife sustained net operating losses which she was entitled to carry over under section 172 of the Internal Revenue Code. For the year 1959, the plaintiffs filed a joint return in which they applied the wife's net operating loss carryover deduction to both of their incomes. The Commissioner allowed the loss carryover to be applied to the wife's but not to the husband's income. In a suit for refund of taxes withheld from the husband's wages, held, judgment for defendant. If a husband and wife elect to file a joint return, net operating ...


Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky Mar 1965

Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky

Michigan Law Review

Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-parents. As children will, it brought much joy and only occasional moments of dismay and concern during its early, formative years. But one day it entered the terrible teens, and at age sixteen it became, like many teen-agers, baffling, confusing, and frustrating, giving rise to frenzied attempts to cope with and control the complexities of its behavior. Its name? The Federal Estate Tax Marital Deduction.


Reasonable Separation Agreement Executed On Understanding That Wife Would Obtain Foreign Divorce Is Invalid-Viles V. Viles, Michigan Law Review Feb 1965

Reasonable Separation Agreement Executed On Understanding That Wife Would Obtain Foreign Divorce Is Invalid-Viles V. Viles, Michigan Law Review

Michigan Law Review

In July 1951, plaintiff and her husband, both New York residents, separated under a temporary agreement entitling the wife to 400 dollars a month for support. Soon thereafter, the husband urged his wife to divorce him, but she would not assent unless he raised her support payments to 459 dollars per month. This increase was embodied in a permanent separation agreement, executed in October 1951, which the husband signed on the oral understanding that the wife would obtain a divorce in the Virgin Islands. The wife journeyed to the Virgin Islands and, in December 1951, obtained a valid divorce decree ...


Trusts-Descent And Distribution-Wife's Forced Share And An Inter Vivos Trust, Fredric L. Smith Jun 1962

Trusts-Descent And Distribution-Wife's Forced Share And An Inter Vivos Trust, Fredric L. Smith

Michigan Law Review

Settlor had created an inter vivas trust, retaining income for life, right to revoke, and control over the investment. Upon settlor's death, plaintiff, settlor's wife, was to receive income for life, with gift over to settlor's children. Plaintiff elected to take against settlor's will in favor of a statutorily provided distributive share. Upon application for declaratory judgment the trial court declared the trust to be valid, but granted relief to plaintiff as to her distributive share out of the trust assets, and the court of appeals affirmed. On motion to certify, held, reversed. Since the trust ...


Negligence - Interspousal Tort Immunity - Action By Wife Against Deceased Husband's Estate, Charles E. Voltz Jun 1961

Negligence - Interspousal Tort Immunity - Action By Wife Against Deceased Husband's Estate, Charles E. Voltz

Michigan Law Review

When the automobile driven by plaintiff's husband collided with another vehicle, plaintiff's husband was killed and she was seriously injured and rendered mentally incompetent. Plaintiff's guardian brought a negligence action for her injuries against the other driver, who impleaded the administrator of her husband's estate as a third-party defendant. The trial court denied administrator's pre-trial motion for summary judgment, and subsequently entered judgment against the administrator. On certification, held, affirmed. The doctrine of tort immunity between spouses is based on a policy of preserving domestic peace and harmony and preventing fraudulent collusion against insurance companies ...


The Conflict Of Laws: A Comparative Study, Second Edition. Volume One. Introduction: Family Law, Ernst Rabel Jan 1958

The Conflict Of Laws: A Comparative Study, Second Edition. Volume One. Introduction: Family Law, Ernst Rabel

Michigan Legal Studies Series

This volume, the first in Ernst Rabel's monumental comparative treatise on the conflict of laws, was initially published in 1945. Since then three additional volumes have been added, completing the survey of the systems of conflicts law as originally contemplated. Meanwhile, the first edition of the first two volumes has been exhausted for some time, and the literature of conflicts law has substantially increased, reflecting the new developments that have taken place since 1945. Accordingly, plans for a new edition of the first two volumes were discussed with the author before his death on September 7, I955, and were ...


Retroactive Legislation Affecting Interests In Land, John Scurlock Jan 1953

Retroactive Legislation Affecting Interests In Land, John Scurlock

Michigan Legal Studies Series

Professor Scurlock's monograph covers an area of the law which is commonly by-passed in treatises and in classroom instruction. If we could merely tear Maitland's "seamless web" of the law and retain all the shreds, no part of the legal system would escape us. What we actually do, however, is to set up, in a more or less arbitrary fashion, numerous centers of legal classification, such as contracts, torts, property and constitutional law, to which closely related legal materials are attracted as to a magnet. But those legal materials which stand midway between two centers of attraction are ...


The Conflict Of Laws: A Comparative Study. Volume One. Introduction: Family Law, Ernst Rabel Jan 1945

The Conflict Of Laws: A Comparative Study. Volume One. Introduction: Family Law, Ernst Rabel

Michigan Legal Studies Series

Full application of comparative methods to the law of conflicts requires a working plan of some magnitude. We ought to take stock of the conflicts rules existing in the different countries of the world, state their similarities or dissimilarities, and investigate their purposes and effects. The solutions thus ascertained should moreover be subjected to an estimation of their usefulness, by the standards appropriate to their natural objective. Conflicts rules have to place private life and business relations upon the legal background suitable to satisfactory intercourse among states and nations. They are valuable to the extent that their practical functioning, rather ...


Change In The Meaning Of Consortium, Evans Holbrook Jan 1923

Change In The Meaning Of Consortium, Evans Holbrook

Articles

LAWYERS have long boasted of the flexibility of the common law, of its ability to adapt itself to the needs of changing conditions of society, of its responsiveness to sociological progress. And while eager reformers have often-and with much reason complained that the law is laggard in its response to the needs of the people, yet it is clear that sooner or later the courts generally bring themselves into accord with "what is sanctioned by usage, or held by the prevailing morality or strong and preponderant public 'opinion to be greatly and immediately necessary to the public welfare." This responsiveness ...


Foreign Marriages And The Conflict Of Laws, Herbert F. Goodrich Jan 1922

Foreign Marriages And The Conflict Of Laws, Herbert F. Goodrich

Articles

With the purely local phases of the law governing the relation of husband and wife, Conflict of Laws has no concern. Nor do we deal with Public International Law problems, such as the question of expatriation by marriage. We are concerned with two questions: first, what law governs the creation of the marriage relation; and second, the recognition and protection to be given the relation and incidents arising therefrom, under the law of states other than that in which the relationship was created.


Divorce Laws And The Increase Of Divorce, Evans Holbrook Jan 1910

Divorce Laws And The Increase Of Divorce, Evans Holbrook

Articles

Along with the condemnation of the divorce evil has gone a very general disposition to condemn our divorce laws as being responsible for the evil. The committee on resolutions of the Congress on Uniform Divorce Laws in its report to the Congress at its adjourned session in Philadelphia, November 13, 1906, speaks of the "many evils engendered by the lax and unphilosophic system prevailing in many of the states."3 On this phase of the question also our late president gave his views in his special message to Congress on January 30, 1905, in the following words: "There is a ...