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Estates and Trusts Commons™

Open Access. Powered by Scholars. Published by Universities.®

2016

Maurice A. Deane School of Law at Hofstra University

Articles 1 - 28 of 28

Full-Text Articles in Estates and Trusts

Dependent Disclaimers - Who Wields The Power?, Christina Ciaramella D'Elia Esq. Sep 2016

Dependent Disclaimers - Who Wields The Power?, Christina Ciaramella D'Elia Esq.

ACTEC Law Journal

No abstract provided.

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Commentary On Dependent Disclaimers By Katheleen R. Guzman, Bich-Nga H. Nguyen Sep 2016

Commentary On Dependent Disclaimers By Katheleen R. Guzman, Bich-Nga H. Nguyen

ACTEC Law Journal

No abstract provided.

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Dependent Disclaimers, Katheleen R. Guzman Sep 2016

Dependent Disclaimers, Katheleen R. Guzman

ACTEC Law Journal

No abstract provided.

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In Defense Of Friedman: A Reply To Professor Guzman, Jeffrey A. Cooper Sep 2016

In Defense Of Friedman: A Reply To Professor Guzman, Jeffrey A. Cooper

ACTEC Law Journal

No abstract provided.

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Front Matter Sep 2016

Front Matter

ACTEC Law Journal

No abstract provided.

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A Nominal Credit: Why Donor Recognition Should Not Limit The Deductibility Of Section 170 Charitable Contributions, Benjamin J. Imdieke Sep 2016

A Nominal Credit: Why Donor Recognition Should Not Limit The Deductibility Of Section 170 Charitable Contributions, Benjamin J. Imdieke

ACTEC Law Journal

In figuring their federal income tax liability, individuals are generally entitled to deduct from gross income the amount of their charitable contributions. Charities often recognize such donors for their gifts by associating donor names with the projects such donors make possible. In 2015, Lincoln Center made headlines when it recognized David Geffen's $100 million gift by placing his name on what the Center had previously named Avery Fisher Hall. The story renewed a debate over whether donor recognition should affect the amount of such donor's charitable deduction and, is so, how. This article argues that donor recognition should not affect …

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Defending Dependent Disclaimers, Katheleen R. Guzman Sep 2016

Defending Dependent Disclaimers, Katheleen R. Guzman

ACTEC Law Journal

No abstract provided.

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Front Matter Mar 2016

Front Matter

ACTEC Law Journal

No abstract provided.

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Foreword -- The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford Mar 2016

Foreword -- The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford

ACTEC Law Journal

This short essay introduces a special issue of the ACTEC Law Journal devoted to the estate planning jurisprudence of the Supreme Court of the United States. The issue includes two invited essays on the role of the court in developing the law in this area, as well as commentaries on seventeen of the most important estate planning-related cases decided by the Supreme Court between 1925 and 2013.

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The Four Horsemen And Estate Taxation, Jasper L. Cummings Jr. Mar 2016

The Four Horsemen And Estate Taxation, Jasper L. Cummings Jr.

ACTEC Law Journal

No abstract provided.

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The U.S. Supreme Court And The Law Of Trusts And Estates: A Law Reformer's Perspective, Thomas P. Gallanis Mar 2016

The U.S. Supreme Court And The Law Of Trusts And Estates: A Law Reformer's Perspective, Thomas P. Gallanis

ACTEC Law Journal

No abstract provided.

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Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder, William P. Lapiana Mar 2016

Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder, William P. Lapiana

ACTEC Law Journal

No abstract provided.

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Taft V. Bowers: The Foundation For Non-Recognition Provisions In The Income Tax, James R. Repetti Mar 2016

Taft V. Bowers: The Foundation For Non-Recognition Provisions In The Income Tax, James R. Repetti

ACTEC Law Journal

Taft v. Bowers is a Supreme Court decision that is rarely studied in law schools or discussed by scholars. Yet, it is a case of vast significance. In the Taft decision, the Supreme Court confirmed that Congress may create non-recognition exceptions to the income tax that merely defer the recognition of income, rather than permanently exclude it. If the Taft case had been decided differently, it is likely that the number of non-recognition provisions in the Internal Revenue Code ("Code") would be significantly reduced.

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Helvering V. Clifford: The Supreme Court Spoils The Broth, Mark L. Ascher Mar 2016

Helvering V. Clifford: The Supreme Court Spoils The Broth, Mark L. Ascher

ACTEC Law Journal

No abstract provided.

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Helvering V. Horst: Gifts Of Income From Property, Jerome M. Hesch, David J. Herzig Mar 2016

Helvering V. Horst: Gifts Of Income From Property, Jerome M. Hesch, David J. Herzig

ACTEC Law Journal

No abstract provided.

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Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment, Samuel A. Donaldson Mar 2016

Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment, Samuel A. Donaldson

ACTEC Law Journal

No abstract provided.

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Oklahoma Tax Commission V. United States: Death Taxes On Restricted Indian Personalty, Thomas E. Simmons Mar 2016

Oklahoma Tax Commission V. United States: Death Taxes On Restricted Indian Personalty, Thomas E. Simmons

ACTEC Law Journal

No abstract provided.

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Smith V. Shaughnessy: Slippery Remainder Interests And The Intersection Of Gift And Estate Taxes, Ann-Marie Rhodes, Erica E. Lord Mar 2016

Smith V. Shaughnessy: Slippery Remainder Interests And The Intersection Of Gift And Estate Taxes, Ann-Marie Rhodes, Erica E. Lord

ACTEC Law Journal

No abstract provided.

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Robinette V. Helvering: Valuation Of Gifts To Split-Interest Trusts, Stephanie E. Heilborn, Cindy Zhou Mar 2016

Robinette V. Helvering: Valuation Of Gifts To Split-Interest Trusts, Stephanie E. Heilborn, Cindy Zhou

ACTEC Law Journal

No abstract provided.

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Merrill V. Fahs: Release Of Marital Rights Is Insufficient Consideration For Transfer Tax Purposes, Kevin E. Packman Mar 2016

Merrill V. Fahs: Release Of Marital Rights Is Insufficient Consideration For Transfer Tax Purposes, Kevin E. Packman

ACTEC Law Journal

No abstract provided.

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Fidelity-Philadelphia Trust Co. V. Smith: Form Over Substance?, Deborah V. Dunn, Domingo P. Such Iii Mar 2016

Fidelity-Philadelphia Trust Co. V. Smith: Form Over Substance?, Deborah V. Dunn, Domingo P. Such Iii

ACTEC Law Journal

No abstract provided.

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Commissioner V. Estate Of Noel: The Double Life Of Life Insurance, John Mcgown Jr., Jason Melville Mar 2016

Commissioner V. Estate Of Noel: The Double Life Of Life Insurance, John Mcgown Jr., Jason Melville

ACTEC Law Journal

No abstract provided.

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Commissioner V. Estate Of Bosch: 50 Years Of Relevance, Jonathan G. Blattmachr, Madeline J. Rivlin Mar 2016

Commissioner V. Estate Of Bosch: 50 Years Of Relevance, Jonathan G. Blattmachr, Madeline J. Rivlin

ACTEC Law Journal

No abstract provided.

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United States V. Estate Of Grace: Seeking A More Objective Test For The Application Of The Reciprocal Trust Doctrine, Dennis I. Belcher, Kristen Frances Hager Mar 2016

United States V. Estate Of Grace: Seeking A More Objective Test For The Application Of The Reciprocal Trust Doctrine, Dennis I. Belcher, Kristen Frances Hager

ACTEC Law Journal

No abstract provided.

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United States V. Byrum: Too Good To Be True?, Ronni G. Davidowitz, Jonathan C. Byer Mar 2016

United States V. Byrum: Too Good To Be True?, Ronni G. Davidowitz, Jonathan C. Byer

ACTEC Law Journal

No abstract provided.

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Commissioner V. Estate Of Hubert: How The I.R.S. Stole Hubert's Blessing, Kristen E. Caverly Mar 2016

Commissioner V. Estate Of Hubert: How The I.R.S. Stole Hubert's Blessing, Kristen E. Caverly

ACTEC Law Journal

No abstract provided.

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Dickman V. Commissioner: Loans As Property Transfers, Carlyn S. Mccaffrey, John C. Mccaffrey Mar 2016

Dickman V. Commissioner: Loans As Property Transfers, Carlyn S. Mccaffrey, John C. Mccaffrey

ACTEC Law Journal

No abstract provided.

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United States V. Windsor: The Marital Deduction That Changed Marriage, Lee-Ford Tritt Mar 2016

United States V. Windsor: The Marital Deduction That Changed Marriage, Lee-Ford Tritt

ACTEC Law Journal

No abstract provided.

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