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Full-Text Articles in Estates and Trusts
Determination Of Heirship, Paul E. Basye
Determination Of Heirship, Paul E. Basye
Michigan Law Review
Nearly a hundred years have elapsed since the Supreme Court emphatically voiced its conviction as to the necessity of having some method for making a final determination concerning the devolution of the ownership of property upon the death of its owner.
The Development Of The Massachusetts Probate System, Thomas E. Atkinson
The Development Of The Massachusetts Probate System, Thomas E. Atkinson
Michigan Law Review
American lawyers and laymen alike take for granted a system of probate of wills and administration of decedents' estates under the supervision of a single tribunal usually called a probate court. We are familiar with the setting up of the will, appointment of the personal representative, filing of bond and inventory by the latter, granting of allowances for support of the family, notice to creditors to present their claims, and settlement of accounts of the administration, all accomplished by this court's orders or under its scrutiny. While real property is deemed to pass directly to the heirs or devisees, it …
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Michigan Law Review
For nearly half a century so-called inheritance tax laws of the states of the United States have been predicated upon two distinct theories of jurisdiction, many states embodying both theories into their statutes. Recent decisions rendered by the Supreme Court of the United States, however, challenge the constitutionality of such a scheme and indicate the expediency of a review of the extent of state jurisdiction for the purpose of imposing such taxes.