Estates and Trusts Commons^™

Conflict Of Laws-Public Policy Used To Apply Forum Law To Joint Bank Accounts Of Foreign-Domiciliaries Wyatt V. Fulrath, Michigan Law Review

Michigan Law Review

The Duke and Duchess of Arion, nationals and domiciliaries of Spain, neither of whom had ever been to New York, deposited community property consisting of cash and securities in several New York banks. In establishing these accounts, the Duke and Duchess either expressly agreed in writing that the New York law of survivorship would apply to their accounts or signed standard bank survivorship forms which incorporated the survivorship laws of that state. After her husband's death, the Duchess made the entire amount on deposit in New York subject to her will. Following the Duchess' death and during probate of her …

An Inquiry Into The Utility Of "Domicile" As A Concept In Conflicts Analysis, Russell J. Weintraub

Michigan Law Review

No attempt is made here to conduct an exhaustive case study of any one particular area in which the concept of "domicile" is used as a tool for analysis in the conflict of laws. A number of thorough and useful studies have been made in narrow areas and are cited at appropriate places in the body of this article. Instead, this article will review the use of "domicile" in analyzing certain typical conflicts problems, particularly its use as the contact or pointing word in choice of law rules concerning the testate and intestate distribution of movables, and, as is newly …

Probate And Administration On The American Frontier: A Study Of The Probate Records Of Wayne County- Northwest Territory 1796-1803; Indiana Territory 1803-1805; Michigan Territory 1805-1816, William Wirt Blume

Michigan Law Review

As late as 1815 there was only one county in Michigan Territory- Wayne County- made up of parts of the territory to which the Indian titles had been extinguished. As other counties were organized beginning in 1817, Wayne County was reduced to its present size. A law adopted July 27, 1818, provided that a probate court should be held in each county. By a proclamation dated October 2, 1818, Acting Governor Woodbridge declared it was "no longer expedient to continue the present subdivisions of this territory into districts" for probate purposes; instead, each county should be "a separate District and …

Trusts - Jurisdiction - Trustee And Trust Assets Outside Jurisdiction Of Forum, Richard J. Riordan

Michigan Law Review

The purpose of this comment is to examine these rationales and determine their validity--first as to testamentary trusts and then as to inter vivos trusts.

Conflicts Of Law - Extended Application Of Res Judicata In Administration Of Decedents' Estates, Norman A. Zilber S.Ed.

Michigan Law Review

The purpose of this comment is to examine the existing law and its rationale, and to see in which situations res judicata could beneficially be applied.

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.

Conflict Of Laws--Effect Of Forum's Statute Of Frauds On Foreign Oral Contract To Bequeath Property, David D. Dowd, Jr. S.Ed.

Michigan Law Review

Plaintiff brought an action in New York for specific performance of an oral agreement allegedly made by testator in Florida not to change his will without plaintiff's consent. Defendant's motions for dismissal of the complaint and summary judgment were dismissed. The appellate division on reargument entered orders reversing the lower court. On plaintiff's appeal to the court of appeals, held, affirmed. The New York Personal Property Law, which states that oral contracts to bequeath property are void, is controlling, regardless of whether this section of the statute of frauds is procedural or substantive. If the section is procedural, the …

Civil Procedure-Judgments-Collateral Attack On Decree Of Distribution Of A Probate Court, David W. Rowlinson

Michigan Law Review

Testator's will devised a tract of land to his three nieces and directed that the nieces should not sell or dispose of the land for twenty years after his death. This provision was incorporated in the decree of the probate court distributing the land to the three nieces. After the decree of distribution had become final, one of the nieces brought the present action for partition. Over the objection that the decree was conclusive and forbade this type of alienation, the trial court ordered partition. On appeal, held, affirmed. The condition restraining alienation for twenty years is forbidden by …

Conflict Of Laws-Model Execution Of Wills Statute-Law Governing Revocation Of Will, Edward W. Rothe S.Ed.

Michigan Law Review

Decedent's will, devising Iowa realty, was denied probate in Illinois, the state of domicile, on grounds that the will had been revoked by cancellation. The devisees offered the will for probate in Iowa, under whose law no revocation was effected. The heirs contested probate on grounds that the Illinois denial of probate was conclusive and binding on Iowa courts in view of §633.49, Iowa code, 1946: "A last will and testament executed without this state, in the mode prescribed by the law, either of the place where executed or the testator's domicile, shall be deemed to be legally executed, and …

Model Probate Code And Monographs On Probate Law: A Review, Russell Denison Niles

Michigan Law Review

The current volume in the Michigan Legal Studies, Problems in Probate Law: Model Probate Code, is an outstanding example of what can be achieved by the cooperation of a professional association and a well-financed and forward-looking law school. The Probate Division of the Section of Real Property, Probate and Trust Law of the American Bar Association initiated the project of preparing a model probate code and sponsored the project through to completion. The code is the Probate Division's proudest achievement. But the code would not have been possible without the Herculean labors of Professor Lewis M. Simes, Director of …

The Venue Of Probate And Administration Proceedings, Paul E. Basye

Michigan Law Review

With the division of each state into counties or districts and the creation in each such subdivision of some court for the probate of wills and the administration of estates, it became necessary to designate which of such courts should undertake these functions in a particular estate. It is not the purpose of this study to consider problems arising out of conflicts of jurisdiction as between states insofar as independent determinations of domicile of a decedent may be made. That a decedent died a resident of the state undertaking an administration upon his estate will be assumed; or, if he …

The Organization Of The Probate Court In America: Ii, Lewis M. Simes, Paul E. Basye

Michigan Law Review

It is the purpose of the discussion which follows to consider how far the court organization in typical jurisdictions is adapted to a differentiation between contentious and noncontentious business. The sharp differentiation in English law will first be pointed out. Then the probate judicial organizations of various typical states will be considered in connection with the questions: How far have they retained the distinction between contentious and noncontentious business emphasized in the English system which served as their model? How far have they developed a basis of differentiation unlike the English model? The answer to these questions will involve some …

The Organization Of The Probate Court In America: I, Lewis M. Simes, Paul E. Basye

Michigan Law Review

This is a study of contemporary American legislation concerning probate courts, with particular reference to their jurisdiction over the probate of wills and the administration of estates of deceased persons.

By the term "probate courts" is meant all judicial tribunals which exercise such jurisdiction. As will subsequently appear, they are otherwise variously designated as surrogates' courts, orphans' courts, prerogative courts, courts of ordinary and county courts. In one state all the functions of probate and administration are exercised by courts of chancery. In other states, chancery has concurrent jurisdiction over many of these functions. Sometimes the register of probate exercises …

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 …

Executors And Administrators - Double Domicile - Inheritance Taxation Of Intangibles, Robert Walsh

Michigan Law Review

Plaintiff was appointed executor by a Georgia court which found that decedent had been domiciled in Georgia. Defendant was appointed administrator by a New York court which found that decedent was domiciled in New York. Plaintiff and defendant were interpleaded in the Delaware court by a Delaware corporation to determine who was entitled to shares of stock owned by decedent in the Delaware corporation. Plaintiff claimed that the Delaware court was required to give full faith and credit to the Georgia finding that decedent was domiciled in Georgia. The Supreme Court of Delaware found that decedent was domiciled in New …

Constitutional Law - Due Process - Jurisdiction Of A State To Tax The Exercise Of A Power Of Appointment, Charles J. O'Laughlin

Michigan Law Review

Decedent's father, a resident of Massachusetts, by his last will created a trust of the residue of his estate, consisting of intangibles, and gave one share to decedent for life, with remainder to whomsoever decedent should appoint by will. The trust was administered in Massachusetts and there was no question as to that state's power to tax. Decedent, a resident of New York, appointed his share to his widow. The New York courts held that although the interest of the decedent fell within the provisions of the New York tax law imposing a tax upon the transfer of the net …

Taxation - Jurisdiction To Tax The Equitable Interest Of A Trust Beneficiary, Rex B. Martin

Michigan Law Review

Pennsylvania levied a property tax on a resident beneficiary's equitable interest in a New York trust. The settlor of the trust, a New York resident, had created the trust there and both the trustee and the stocks and bonds comprising the corpus were in that state. The beneficiary had no control over the disposition or management of the corpus and was entitled merely to the income of the trust for her life. The Pennsylvania Supreme Court upheld the tax. On appeal to the United States Supreme Court, held, in a per curiam decision without opinion, that the state court's …

Taxation - Jurisdiction To Tax - Multiple Taxation Of Intangibles, Richard Brawerman

Michigan Law Review

In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliott, a majority of the justices refused to adhere to the doctrine that the Fourteenth Amendment prohibits taxation of intangibles by more than one state, and subscribed instead to the view that control and benefit are together the only test of jurisdiction of the states to tax. In Curry v. McCanless, the decedent, a resident of Tennessee, had created a trust of intangibles, reserving control over the income during her life and power to revoke the trust by will. The trust …

Wills And Administration - Jurisdiction Over The Probate Of Lost Or Destroyed Wills

Michigan Law Review

Under Mich. Comp. Laws (1929), sec. 15547, a will lost, suppressed or destroyed may be admitted to probate upon its being established in a prescribed manner in the probate court. And under sec. 15543 no will is effectual to pass title to property unless probated as required by law. Plaintiff coal company, apparently under the direction of its manager, King, filed a bill of interpleader for a judicial determination as to whether it should pay rent as lessee of certain property to the administrator of the estate of the deceased lessor, or to King, who claimed as devisee of the …

Federal Jurisdiction - Diversity Of Citizenship - Suit Under Death Act

Michigan Law Review

The decedent, a citizen of Oklahoma, died as the result of injuries alleged to have been negligently inflicted by the respondents, citizens of Louisiana. An Oklahoma statute, creating a cause of action for death by wrongful act, requires that the administrator maintain the suit, the proceeds of which are to be divided between the widow and children and are not to be assets of the estate. Okla. Comp. Stat., 1921, secs. 822-825. The petitioner, a citizen of Louisiana, was duly appointed administrator for the obvious purpose of preventing removal of the cause to the federal court on the ground of …

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.

The Russian Reinsurance Case, Edwin D. Dickinson

Articles

Professor Dickinson's second commentary on Russian Reinsurance Company v. Stoddard and Bankers Trust Company: "The facts in the Russian Reinsurance Company case were without precedent. The Reinsurance Company had been incorporated in Russia in 1899 under a special statute constituting its charter and by-laws.... In 1917 the revolutionary Soviet Government was established in Russia and seven of the eight persons constituting the company's board of directors was driven into exile. In 1918 Soviet decrees nationalized the company, confiscated its property, and apparently terminated its corporate existence. Nevertheless, the exiled directors held meetings in Paris and continued to direct the …

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Assignments- Assignment of an Expectancy - Joseph and James were two of six children. A contract witnessed "that Joseph Snyder has sold to James Snyder one undivided sixth of the real estate owned by the mother, Susan Snyder; to secure said interest to James after her death, the mother unites in the conveyance of said interest The said Joseph warrants and defends the interest from all claims." The contract was signed by Joseph and by the mother. Held, Joseph had no estate which he could convey, and the contract, though made with the consent of the mother, was unenforceable either …

Recent Important Decisions

Michigan Law Review

A collection of recent important court decisions.

Note And Comment, Henry Rottschaefer, Walter Mckenzie, Karl J. Mohr, John G. Cedergren, J G. Tucker Jr

Michigan Law Review

The Use of Multiple in Determining the Value of Railroad Lands - The case of Chicago & N. W. Ry. Co. v. Smith et al., decided by the United States District Court for the District of South Dakota and reported in 21o Fed. 632, contains an interesting suggestion as to the means to be employed in determining the value of lands used for railway purposes, which 'Was not, however, accepted by the court.

Note And Comment, Charles Weintraub, William F. Spikes, Paul B. Barringer Jr, Stuart S. Wall, Ralph W. Aigler

Michigan Law Review

A Partnership as a Farmer in Bankruptcy - After much uncertainty and difference of opinion among the courts as to the position of Partnerships under the Bankruptcy Act certain phases of the problem were set at rest by the Supreme Court in Francis v. McNeal. By that case it seems to have been authoritatively settled (1) that in determining the solvency or insolvency of a partnership the individual estates available for payment of firm debts are to be considered, and (2) that an adjudication of the firm as such draws into the proceeding the administration of the estates of members …

Recent Important Decisions

Michigan Law Review

Bankruptcy - Jurisdiction Depending on Principal Place of Business, Residence or Domicile - B, a domiciled resident of New York, employed by an express company in New York City in the capacity of a rate clerk, moved to New Jersey in igo8 for the purpose of acquiring a residence which would give the courts of that state jurisdiction of a contemplated divorce proceeding against his wife. He retained his position with the express company in New York, and in 1911 he secured a divorce in New York, the sole ground of jurisdiction of the New York court being that the …

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Adverse Possession--Hostile Character--Possession Under Executory Contract for Sale; Bills and Notes--Bona Fide Purchase--Effect of Taking After Maturity; Bills and Notes--Bona Fide Purchase--Payment of Forged Check--Recovery of Payment; Bills and Notes--Invalidity of Note--Recovery Upon Original Consideration; Constitutional law--Due Process of Law--Situs of Ship for Purposes of Taxation; contracts--Sufficiency of Typewritten Signature; Copyright--Moving Pictures as Dramatization of Book; Corporations--Stockholder's Meetings--Effect of Withdrawal of Stockholders; Courts--The New Commerce Court--Jurisdiction--First Decision; Covenants Running with the Land--Building Restrictions; Damages--Excessiveness--Personal Injuries--Remittitur; Dead Bodies--Burial Determination of Place; Easements--Merger--Use by Owner of Servient Estate--Adverse Possession; Homicide--Burden of Proof When Insanity is a Defense; Intoxicating Liquors--Illegal Sale--"Dispensing"; Judgment--Collateral Attack--Defective …

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Attachment--Jurisdiction Over Non-Resident; Bankruptcy--Debts Entitled to Priority--Workman, Clerk, Etc.; Bankruptcy--Title of Trustee Under Unrecorded Conditional Sale--Effect of Amendment of 1910; Bills and Notes--Actions--Real Party in Interest; Carriers--Limiting Liability for Loss of Baggage--Interstate Commerce; Commerce--Constitutionality of State Regulation of Rates; Commerce--Natural Gas as Subject of Interstate Commerce; Covenants Running with the Land--Establishment of Railroad Station; Damages--Penalty or Liquidated Damages--Construction of Stipulation in Contract; Deeds--Covenant to Stand Seised to Uses; Divorce--Recrimination--Dismissal of Bill-When Both Parties Guilty; Equity--Jurisdiction--Adequate Remedy at Law; Evidence--Admissibility of Admissions and Confessions of Accused to Prove the Corpus Delicti; Insurance--Suicide--Waiver of Statutory Provisions; Judgment--Collateral Attack on Judgment of Probate …

Recent Important Decisions, Michigal Law Review

Michigan Law Review

Appeal and Error--Attorney's Interest in Case on Appeal--Contingent Fee; Bankruptcy--discharge--subsequent Action for Fraud; Bills and Notes--Usury No Defense Against a bona Fide Holder--Construction of Negotiable Instruments Statute; Boundaries--Street, Terminus A Quo; Carriers--Hepbern Act--State and Federal Courts--Phrase "Caused by It"; Chattel Mortgages--Payment without Notice of Assignment--Construction of a Mortgage Provision; Constitutional Law--Equal Protection of Laws--Statute Requiring Screens on Cars Operated by Corporations; Constitutional Law--Equal Protection of the Laws--Class Legislation; Contracts--No Recovery Under an Entire Illegal Contract; Contracts--Validity of Contract in Contemplation of Divorce; Courts--Federal Courts--authority of Decision of State Courts--"Telegraph"; Covenants--Breach of that Against Incumbrances; Elections--Ballots--Indication of Choice by Voter; Evidence--Facts …