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Full-Text Articles in Law

My First Grade Teacher, Jeffrey G. Sherman Mar 2000

My First Grade Teacher, Jeffrey G. Sherman

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No abstract provided.


A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody Mar 2000

A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody

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This piece, included in the University of Hawaii Law Review's symposium issue on the Bishop Estate, explores the relationship between the new intermediate sanctions law and the IRS's power to revoke tax exemption under ยง 501(c)(3). Inspired by the storied setting, I indulge in a fantasy: This article pretends that the IRS revoked the Estate's exemption, and takes the form of the Tax Court declaratory judgment opinion. I reluctantly 'rule' that exemption was not appropriate, because State enforcement action against the trustees was proceeding. (However, this forum allows me to hedge my argument by producing two ...


Living Trusts In The Unauthorized Practice Of Law: A Good Thing Gone Bad, Angela M. Vallario Jan 2000

Living Trusts In The Unauthorized Practice Of Law: A Good Thing Gone Bad, Angela M. Vallario

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An elderly man recently lost his wife and visits the lawyer's office for assistance in the administration of her estate. After the attorney expresses her condolences, she asks if his wife had a will. The client reaches into a brown shopping bag and retrieves a two-and-a-half inch black binder containing several trusts. The elderly gentleman and his deceased wife were told this would eliminate the expensive legal nightmare of probate. Unfortunately, like many others, this couple was victimized by a trust mill.