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Full-Text Articles in Law
Wills - Future Interests - Determining The Class Of Heirs Following A Life Estate, Anne C. Reppert
Wills - Future Interests - Determining The Class Of Heirs Following A Life Estate, Anne C. Reppert
West Virginia Law Review
No abstract provided.
Taxation -Taxability Of Inter Vivos Trust With Power Of Revocation Reserved
Taxation -Taxability Of Inter Vivos Trust With Power Of Revocation Reserved
Michigan Law Review
In 1918 decedent established a trust fund in favor of his daughter, reserving the power to alter or modify the deed in favor of anyone except himself but retaining neither the life income nor any interest in the res. Later decedent revoked the deed and re-established the trust in favor of the daughter's two children. On decedent's death the Commissioner of Internal Revenue included the value of the trust res in decedent's gross estate for purposes of taxation as provided by the Revenue Act of 1926 § 302(d). Held, that the tax was not repugnant to the Fifth …