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Honoring Probable Intent In Intestacy: An Empirical Assessment Of The Default Rules And The Modern Family, Danaya C. Wright, Beth Sterner 2017 University of Florida Levin College of Law

Honoring Probable Intent In Intestacy: An Empirical Assessment Of The Default Rules And The Modern Family, Danaya C. Wright, Beth Sterner

UF Law Faculty Publications

This article provides preliminary analysis of an empirical study of nearly 500 wills probated in Alachua and Escambia Counties in the State of Florida in 2013. The particular focus of the study is to determine if there are noticeable patterns of property distribution preferences among decedents based on their diverse family relationships. Earlier empirical studies of distribution preferences indicated that a majority of married decedents wanted to give all or most of their estates to their surviving spouses. As a result of these studies, most states amended their probate codes to give surviving spouses a sizable percentage of a decedent ...


What's Wrong With Partial Intestacy?, Richard F. Storrow 2017 School of Law, City University of New York

What's Wrong With Partial Intestacy?, Richard F. Storrow

Marquette Law Review

This article questions whether wills law's disapproval of partial intestacy rests on defensible assumptions about testamentary intent. After examining the causes of and antidotes to partial intestacy, I make three primary points. First, the presumption against intestacy applies only to wills that contain an ambiguous bequest of the residue. Second, the law's disapproval of partial intestacy is due in part to its failure to make an important distinction between testamentary intention and dispositive intention. Third, a theory of passive intention, heretofore barely alluded to in the law of wills, supplies the necessary validation of partially intestate estates.


Family Limited Partnerships And Section 2036: Not Such A Good Fit, Mitchell M. Gans, Jonathan G. Blattmachr 2017 Maurice A. Deane School of Law at Hofstra University

Family Limited Partnerships And Section 2036: Not Such A Good Fit, Mitchell M. Gans, Jonathan G. Blattmachr

Hofstra Law Faculty Scholarship

The IRS has struggled to close down abusive family limited partnerships. At first unreceptive to IRS arguments, the courts eventually embraced section 2036 as an estate-tax tool for attacking such partnerships. Because the section was not designed to apply to partnerships, difficulties have arisen as the courts have struggled with the fit. In its most recent encounter, the Tax Court in Powell grappled with a fit-related issue that implicates the Supreme Court’s landmark decision in Byrum. The Powell court, it will be argued, misread Byrum, conflating the majority opinion with the dissent – and converting the rule-based approach adopted by ...


Social Control Of Wealth In Antebellum New York, William P. LaPiana 2017 New York Law School

Social Control Of Wealth In Antebellum New York, William P. Lapiana

Articles & Chapters

No abstract provided.


Estate Of Holliday: "Flping" The Script, Phyllis C. Taite 2017 Florida A&M University College of Law

Estate Of Holliday: "Flping" The Script, Phyllis C. Taite

Journal Publications

In this article, Taite examines Estate of Holliday, in which the Tax Court held that the full value of property transferred to a family limited partnership was properly includable in the decedent’s estate because the decedent had a retained right in the property and no significant nontax reasons for making the transfer.


Estate Of Purdue: A Blueprint For Flping, Phyllis C. Taite 2017 Florida A&M University College of Law

Estate Of Purdue: A Blueprint For Flping, Phyllis C. Taite

Journal Publications

In this article, Taite examines Estate of Purdue, in which the Tax Court held that assets of the decedent that were transferred to the family limited liability company were not includable in the gross estate, that transfers to the family trust qualified for an annual exclusion, and that the estate could deduct interest on loans from the estate’s beneficiaries.


The Impact Of Estate Of Howell: Guardianship, Heir Misbehavior, And The Modern Family Within Illinois, 50 J. Marshall L. Rev. 615 (2017), Michael Habic 2017 John Marshall Law School

The Impact Of Estate Of Howell: Guardianship, Heir Misbehavior, And The Modern Family Within Illinois, 50 J. Marshall L. Rev. 615 (2017), Michael Habic

The John Marshall Law Review

This Comment shall discuss and evaluate the guardianship decision-making standard implemented in Estate of Howell as it relates to guardianships of disabled persons, and why Illinois has the best scheme for safeguarding the assets of a disabled adult when a guardian creates an estate plan on his or her behalf. The discussion is based on the holding in Estate of Howell that a guardian may act on behalf of the disabled adult’s interests and therefore the disabled adult’s last will and testament need not conform to the rules of intestacy, because of the hierarchical substituted judgment and best ...


The Strange Case Of Dr. Jekyll's Will: A Tale Of Testamentary Capacity, Stephen R. Alton 2017 Texas A&M University School of Law

The Strange Case Of Dr. Jekyll's Will: A Tale Of Testamentary Capacity, Stephen R. Alton

Faculty Scholarship

Robert Louis Stevenson’s classic novella, The Strange Case of Dr. Jekyll and Mr. Hyde, published in 1886, is the well-known tale of a respected scientist (Dr. Henry Jekyll) who transforms himself into an evil-doer (Mr. Edward Hyde). While the work raises issues of tort and criminal liability, this article analyzes the legal issues presented by one particular and crucial plot device that Stevenson employs—the last will of Dr. Jekyll. This will so obsesses Jekyll’s friend and solicitor, Gabriel John Utterson (through whose eyes the story unfolds), that he is impelled to seek the truth behind his friend ...


Ip, R.I.P., Andrew Gilden 2017 Willamette University College of Law

Ip, R.I.P., Andrew Gilden

Washington University Law Review

Death is an inevitably disruptive event. When a famous artist or public figure dies, the fallout can be particularly complex and contentious. An artist’s surviving family and close friends frequently seek privacy and solitude as they process a deeply personal loss, while millions of fans, by contrast, seek to widely share, rework, and celebrate the decedent’s archive of work. When these very different mourning processes intersect, intellectual property laws play a pivotal role in deciding how an artist is mourned, commemorated, and remembered.

This Article reexamines the interests of an artist’s families, friends, and other heirs (IP ...


Foreword--Festschrift In Memory Of Dennis I. Belcher, Bridget J. Crawford 2017 Elisabeth Haub School of Law at Pace University

Foreword--Festschrift In Memory Of Dennis I. Belcher, Bridget J. Crawford

Pace Law Faculty Publications

In academia, it is customary to honor important milestones in a colleague's career with a festschrift, a collected volume of scholarly essays or reflections on the individual's contributions to his or her field. Very often, festschrifts are assembled to celebrate a retirement, but they are also used to honor the memory of a colleague who has died. The Board of Editors of the ACTEC Law Journal unanimously agreed that our first issue of the 2017-2018 academic year should be in honor and memory of Dennis Belcher. With the encouragement and contributions of many of Dennis's friends and ...


Mother. Orator. Woman Suffrage Leader: The Feminist Legacy Of Elizabeth Cady Stanton, Paula A. Monopoli 2017 University of Maryland School of Law

Mother. Orator. Woman Suffrage Leader: The Feminist Legacy Of Elizabeth Cady Stanton, Paula A. Monopoli

Faculty Scholarship

No abstract provided.


A Chinese Inheritance, Thomas E. Simmons 2016 University of South Dakota School of Law

A Chinese Inheritance, Thomas E. Simmons

Thomas E. Simmons

The cultural values of a society are often discernible in its laws of succession and intestacy. These laws govern the distribution of a decedent's estate when there is no estate plan in place. Intestacy schemes typically reflect basic societal values. Yet, perhaps remarkably, the laws of intestacy bear consistency across various countries, continents, and cultures, rewarding the closest surviving family members. Upon closer examination, unique characteristics also emerge. The most startling characteristic of Chinese inheritance law is its willingness to invoke judicial review of an heir's conduct in settling upon distribution percentages to govern intestacy. American succession law ...


Wrongful Death Conflicts For Plaintiffs' Attorneys, Thomas E. Simmons 2016 University of South Dakota School of Law

Wrongful Death Conflicts For Plaintiffs' Attorneys, Thomas E. Simmons

Thomas E. Simmons

No abstract provided.


Leach V. Hyatt: Recasting Indefiniteness, Thomas E. Simmons 2016 University of South Dakota School of Law

Leach V. Hyatt: Recasting Indefiniteness, Thomas E. Simmons

Thomas E. Simmons

No abstract provided.


In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy 2016 Northwestern Pritzker School of Law

In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy

Northwestern University Law Review

Over the last twenty years, domestic asset protection trusts have risen in popularity as a means of estate planning and asset protection. A domestic asset protection trust is an irrevocable trust formed under state law which enables an independent trustee to allocate money to a class of

persons, which includes the settlor.

Since Alaska first enacted domestic asset protection legislation in 1997, fifteen states have followed its lead. The case law over the last twenty years addressing these trust mechanisms has, however, been surprisingly sparse. A Washington bankruptcy court decision, In re Huber, altered this drought, but caused more confusion ...


The Development Of The Wife's Cause Of Action For Loss Of Consortium, 2016 St. John's University School of Law

The Development Of The Wife's Cause Of Action For Loss Of Consortium

The Catholic Lawyer

No abstract provided.


Moving Forward By Looking Back: The Retroactive Application Of Obergefell, Lee-ford Tritt 2016 University of Florida Levin College of Law

Moving Forward By Looking Back: The Retroactive Application Of Obergefell, Lee-Ford Tritt

UF Law Faculty Publications

The recent Supreme Court decision of Obergefell v. Hodges has forever altered American jurisprudence. Not only did this decision make same-sex marriage legal in all fifty states, but it also required states to recognize same-sex marriages from other states in accordance with the 14th Amendment. The Court’s holding in Obergefell raises a fundamental question with serious legal and financial significance: when exactly do these once unrecognized marriages legally begin? And to what extent must courts apply Obergefell retroactively? The stakes are high and substantive financial effects are pending on the answer to this question — for, with marriage, comes wide-ranging ...


The "Estate Planning" Interviewer, Thomas L. Shaffer 2016 Notre Dame Law School

The "Estate Planning" Interviewer, Thomas L. Shaffer

Thomas L. Shaffer

Professor Shaffer's article The "Estate Planning" Interviewer is the Introduction: Part II, in J.K. Lasser's Estate Tax Techniques on pages INT-25 to INT-51


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno 2016 College of William & Mary Law School

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno 2016 College of William & Mary Law School

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


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