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In Re Whittier's Estate, John W. Richards
In Re Whittier's Estate, John W. Richards
Washington Law Review
It is related of Daniel Webster that while engaged in argument before the Supreme Court of the United States he was interrupted by the Chief Justice with the comment: "That, Mr. Webster, is not the law." And Daniel Webster replied, in the grand tradition of advocacy which seems to have passed from among us: "It was, sir, until your honor spoke." That observation seems particularly apropos to In re Whittier's Estate, which represents either a startling innovation in the normally placid field of Wills, or an unhappy contretemps from which one turns with embarrassment and the hope that everyone concerned …
A Practitioner's Guide To Estate Planning In Washington [Part 1], Charles Horowitz
A Practitioner's Guide To Estate Planning In Washington [Part 1], Charles Horowitz
Washington Law Review
Estate planning in the broad sense is an individual's planning for the acquisition, conservation, use and distribution of his property. In the more restricted sense of the phrase with which we are here concerned, estate planning is an individual's planning for the most beneficial transfer and transmission of property to estate beneficiaries integrated with planning against unnecessary estate shrinkage. Such planning involves provision for efficient and prudent management, provision for estate liquidity sufficient to prevent unneccessary sacrifice of estate assets, provision for minimizing the costs of administration and management, and provision for minimizing income, gift, inheritance and estate taxation.