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Full-Text Articles in Legal History
Place Of Trial Of Civil Cases, William Wirt Blume
Place Of Trial Of Civil Cases, William Wirt Blume
Michigan Law Review
Places involved in a study of place of trial may be classified in various ways. The most general classification is: (1) Places within one sovereignty, (2) Places in different sovereignties. Where there is choice of place within one sovereignty, the only rational basis for making the choice is convenience-convenience of the parties, jurors, witnesses, and of the court itself. The same is true when the choice is between courts of different sovereignties, but without cooperation between the sovereignties rational choice may not be possible. The purpose of this discussion is to compare choice of place in England before 1800 with …
Trustor As Sole Trustee And Only Ascertainable Beneficiary, William F. Fratche
Trustor As Sole Trustee And Only Ascertainable Beneficiary, William F. Fratche
Michigan Law Review
The Circuit Court of Appeals for the Eighth Circuit, one judge dissenting, affirmed a decision of the Board of Tax Appeals holding that a profit arising from sale of the stock was taxable to the settlor individually because the declaration did not create a trust. The majority opinion argued that, although a trust may be created solely for the benefit of unborn or unascertained beneficiaries by a transfer to a third party as trustee, it cannot be done by a declaration of trust. The opinion suggested that a transfer in trust for unborn or unascertained beneficiaries creates only a resulting …