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Articles 1 - 6 of 6
Full-Text Articles in Estates and Trusts
Dispositions Of Property To Unincorporated Non-Profit Associations, Harold A.J. Ford
Dispositions Of Property To Unincorporated Non-Profit Associations, Harold A.J. Ford
Michigan Law Review
It now becomes necessary to examine the cases in which the disposition could not be treated as one to the existing members. This treatment will disclose that some courts have been prepared to regard some dispositions to associations as being for the purposes of the association. The only way in which property may be devoted to a purpose without conferring beneficial interests on particular individuals is by a trust. Accordingly in many instances the disposition takes effect as a trust.
Transfers Of Joint Property In Contemplation Of Death: A Call For Immediate Statutory Revision, L. Hart Wright
Transfers Of Joint Property In Contemplation Of Death: A Call For Immediate Statutory Revision, L. Hart Wright
Michigan Law Review
For years the Tax Court sided with the government and the Court of Appeals for the Third Circuit in asserting that the contemplation-of-death provision of the estate tax act was sufficiently elastic to include the tax concept of ownership reflected in the joint-property provision of the same act. The alliance between those tribunals on this point was recently broken, however, when the Tax Court shifted to the competing view supported by taxpayers and the appellate court for the Ninth Circuit. It now believes that the two provisions mentioned above are complete strangers even though at one time these two were …
Descent And Distribution - Effect Of Advancements, Debts And Releases When Expectant Distributee Predeceases Intestate, Eric E. Bergsten
Descent And Distribution - Effect Of Advancements, Debts And Releases When Expectant Distributee Predeceases Intestate, Eric E. Bergsten
Michigan Law Review
The law of advancements is part of the law of intestate succession. But the right of retainer, which allows an offset against a distributee's share of the estate for a debt owed by the distributee to the decedent, is merely a method of debt collection and historically has not been considered as a part of the law of inheritance. For this and other reasons, the law applicable to advancements in this situation is better treated separately from that concerning debts of predeceased expectant heirs. There are also sufficient differences between the treatment given a release and that of either an …
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.
Descent And Distribution - Ancestral Property - Exclusion Of Next Of Kin Other Than Half Bloods, George F. Lynch
Descent And Distribution - Ancestral Property - Exclusion Of Next Of Kin Other Than Half Bloods, George F. Lynch
Michigan Law Review
The decedent died intestate owning land which he had inherited from his father. His only next of kin were four blood aunts and uncles on his mother's side, and three blood aunts and uncles on his father's side. The paternal aunts and uncles contended that the land descended to them alone by virtue of a section of the Alabama code, which provides: "There is no distinction made between the whole and the half blood in the same degree, unless the inheritance came to the intestate by descent, devise or gift, from or of some one of his ancestors; in which …
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.