Digital Commons Network^™

The Theory Of Capital In Virginia: An Historical Comma And A Disjunctive Conjunction, Charles R. Mcdowell

Washington and Lee Law Review

No abstract provided.

The Rotation Of Superior Court Judges, J. Francis Paschal

North Carolina Law Review

No abstract provided.

Trust-Fund Doctrine Revisited [Part I], James R. Ellis, Charles L. Sayer

Washington Law Review

The foundation case in Amenca was an action to restore dividends paid out to shareholders by an insolvent bank, but from limited beginnings the trust-fund doctrine expanded to become a major legal weapon for corporate creditors under a wide variety of conditions. In this discussion we propose to treat separately three major aspects of the trust-fund problem: (1) the status of corporate insolvency, which was a condition precedent to the operation of the rule; (2) the rights of creditors against creditors; and (3) the rights of creditors against shareholders. Our analysis will be confined chiefly to the statutory and case …

Life Insurance, The Forbidden Fruit, William J. Rowe

Vanderbilt Law Review

Until recently life insurance has represented the most impenetrable stronghold of the professional tax avoider and his advisors. As a vehicle for the transmission of wealth to future generations with minimum tax levies, it stood unrivaled. During a policyholder's life the value of his policy for gift tax purposes was and is measured by replacement cost.' Under applicable regulations during the thirties, when insurance was transferred by way of inter vivos gift the tremendous increase in value of the policy that came with death escaped gift tax, income tax, and estate tax. But since 1941 the situation has been reversed …

Book Reviews, Journal Staff

Vanderbilt Law Review

No abstract provided.

Life Insurance, The Forbidden Fruit, William J. Bowe

Vanderbilt Law Review

Until recently life insurance has represented the most impenetrable stronghold of the professional tax avoider and his advisors. As a vehicle for the transmission of wealth to future generations with minimum tax levies, it stood unrivaled. During a policyholder's life the value of his policy for gift tax purposes was and is measured by replacement cost.' Under applicable regulations during the thirties, when insurance was transferred by way of inter vivos gift the tremendous increase in value of the policy that came with death escaped gift tax, income tax, and estate tax. But since 1941 the situation has been reversed …

Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn

Vanderbilt Law Review

The starting point in the determination of the federal estate tax is the valuation of the property included in the gross estate.' While the Internal Revenue Code does not use the term "fair market value" in defining the gross estate, the regulations promulgated by the Commissioner of Internal Revenue as an interpretation of the estate tax provisions of the Code provide that "the value of every item of property includible in the gross estate is the fair market value thereof." While a creditable argument could be made that Congress, in using the term "value" in defining the gross estate, intended …

Book Reviews, Philip A. Hendrick, Charles L.B. Lowndes (Reviewer), Adrian W. Dewind (Reviewer), Chas. A. Morehead (Reviewer), John R. Stivers (Reviewer)

Vanderbilt Law Review

An Estate Planner's Handbook By Mayo Adams Shattuck

Boston: Little, Brown & Company, 1948. Pp. 575. $7.50

reviewer: Philip A. Hendrick

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Estate Planning and Estate Tax Saving By Edward N. Polisher

Philadelphia: George T. Bisel Company. Second Edition, 1948. 2 Volumes. Pp. xxxii, 923. $20.00

reviewer: Charles L.B. Lowndes

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Federal Taxes--Corporations and Partnerships, 1948-49 By Robert H. Montgomery, Conrad B. Taylor and Mark E. Richardson

Vol. I: Gross Income and Deductions Vol. II: Taxes, Returns and Administration New York: The Ronald Press Company, 1948. Pp. xiii, 1001; pp. iv, 881. $20.00

Federal Taxes--Estates, Trusts and Gifts, 1948-49

By …

104th University Of Notre Dame Commencement And Mass Program, University Of Notre Dame

Commencement Programs

104th University of Notre Dame Commencement and Mass Program

Winter

Kennecott Copper Corporation V. State Tax Commission : Response To Petition For Rehearing, Utah Supreme Court

Utah Supreme Court Briefs (through 1999)

Plaintiffs' Petition for Rehearing

An Evaluation Of The Techniques Of Acquiring Personal Jurisdiction Over Non-Residents Not Engaged In Business When A Single Commercial Transaction Has Been Breached, Robert E. Childs

Kentucky Law Journal

No abstract provided.

The Law And Language Of Corporate Reorganization, Walter J. Blum

Articles

No abstract provided.

The Need For Some Constitutional Changes, Amry Vandenbosch

Kentucky Law Journal

No abstract provided.

Valuation Of Property--Economic And Legal Standards, James W. Martin, Milford Estill

Kentucky Law Journal

No abstract provided.

Kennecott Copper Corporation V. State Tax Commission : Brief Of Appellee, Utah Supreme Court

Utah Supreme Court Briefs (through 1999)

Brief of Plaintiffs

Jurimetrics--The Next Step Forward, Lee Loevinger

Minnesota Law Review, Vols. 1-106:1 (1917-2021)

No abstract provided.

The Function Of Constitutional Provisions Requiring Uniformity In Taxation: Part I--Introduction And Historical Origins, William L. Matthews Jr.

Kentucky Law Journal

No abstract provided.

International

Journal of Air Law and Commerce

No abstract provided.

The Regulation Of Irregular Air Carriers: A History, Victor S. Netterville

Journal of Air Law and Commerce

No abstract provided.

Domestic Relations: Commencement Of A Divorce Action As Interrupting The Statutory Period Of Desertion, Richard C. Gormley

Marquette Law Review

No abstract provided.

Recent Decisions

Fordham Law Review

No abstract provided.

Comment On The Case Of Haggerty V. Sherbourne Mercantile Co. Et. Al., Waldo N. Spanglo

Montana Law Review

Comment on the Case of Haggerty v. Sherbourne Mercantile Co. et. al.

Is Subjectivity Nonexistent?, Robert E. Park

Kentucky Law Journal

No abstract provided.

The Molding Of Personality Under Dictatorship: The Importance Of The Destructive Drives In The Socio-Psychological Structure Of Nazism, Leo Alexander

Journal of Criminal Law and Criminology

No abstract provided.

Book Reviews

Journal of Criminal Law and Criminology

No abstract provided.

Public Law, Charles A. Reynard

Louisiana Law Review

No abstract provided.

Federal Tax Treatment Of The Family, Frances M. Ryan

Marquette Law Review

No abstract provided.

Review Of Judicial Doctrines Of Religious Rights In America By William George Torpey, Clarence Emmett Manion

Journal Articles

Judicial Doctrines of Religious Rights in America, By William George Torpey. — This one volume compendium of court decisions in matters relating to religious belief will be a valuable asset to any library. The fact that the author is not a lawyer does not decrease its value to members of the legal profession, but it does emphasize the possibility and desirability for the extension of wide and exact knowledge on this important subject to all intelligent people. Dr. Torpey's treatment is objective. His purpose, as he states it, is "to examine concrete situations in which the question of religious liberty …

Religion, Education, And The Supreme Court, Charles Fahy

Law and Contemporary Problems

No abstract provided.

Inheritance Tax On Jointly Owned Property: A Comment On In Re Perier's Estate, Sidney P. Kurth

Montana Law Review

Inheritance Tax on Jointly Owned Property: A comment on In Re Perier's Estate