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Articles 1 - 3 of 3
Full-Text Articles in Estates and Trusts
The Martial Deduction And Equalization Under The Federal Estate And Gift Taxes Between Common Law And Community Property States, Paul E. Anderson
The Martial Deduction And Equalization Under The Federal Estate And Gift Taxes Between Common Law And Community Property States, Paul E. Anderson
Michigan Law Review
In 1948, as the culmination of much dissatisfaction with the treatment of community property under the federal estate and gift tax laws, Congress adopted a new formula for the treatment of gifts and bequests between spouses; this formula was known as the marital deduction. It has remained practically unchanged since its adoption and still stands as an integral part of our federal estate and gift tax structure.
The basic purpose of the deduction was to provide equalization in estate and gift tax treatment between spouses residing in community property states and those residing in common law property states. The plan …
Simes: Public Policy And The Dead Hand, W. Barton Leach, John H.C. Morris
Simes: Public Policy And The Dead Hand, W. Barton Leach, John H.C. Morris
Michigan Law Review
A Review of PPublic Policy and the Dead Hand. The Thomas M. Cooley Lectures, Sixth Series. By Lewis M. Simes.
The Wills Branch Of The Worthier Title Doctrine, Joseph W. Morris
The Wills Branch Of The Worthier Title Doctrine, Joseph W. Morris
Michigan Law Review
It is the purpose of this article to examine the history and origin of the wills branch of the worthier title doctrine, to ascertain the extent of its application and the manner of its application, to determine the legal consequences flowing therefrom, and to consider the desirability of its continued existence.