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U.S. Conflict Of Laws Involving International Estates And Marital Property: A Critical Analysis Of "Estate Of Charania V. Shulman", Jeffrey Schoenblum

Vanderbilt Law School Faculty Publications

A number of states, as well as foreign jurisdictions, impose a community property regime. Under this regime, regardless of the title to property, each spouse is deemed to own a fifty percent interest in assets. When a spouse dies owning property in his own name, the tendency is to treat him as the owner of the asset in full for purposes of the power to dispose of the asset and for transfer tax purposes. However, if the property is community property, then the decedent 's power to dispose of it, and the portion of the property subject to taxation, is …