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Articles 1 - 14 of 14
Full-Text Articles in Law
Federal Estate And Gift Taxation Of Joint Interests: Planning And Policy Perspectives, Hugh D. Brown
Federal Estate And Gift Taxation Of Joint Interests: Planning And Policy Perspectives, Hugh D. Brown
Vanderbilt Law Review
This Note will first provide a brief background outlining the incidents of joint tenancy which make it an attractive form of co-ownership under state law. This background section also will place joint ownership in the overall perspective of federal estate and gift taxation by pointing out the impossibility of achieving certain basic federal estate planning objectives in an estate composed primarily of jointly held assets. The Note will then analyze the specific provisions of the Internal Revenue Code governing federal estate and gift taxation of joint interests. This analysis will: first, focus on some of the legal problems generated by …
Alternative Models Of Ante-Mortem Probate And Procedural Due Process Limitations On Succession, Gregory S. Alexander, Albert M. Pearson
Alternative Models Of Ante-Mortem Probate And Procedural Due Process Limitations On Succession, Gregory S. Alexander, Albert M. Pearson
Cornell Law Faculty Publications
Ante-mortem probate stands as a significant recent development in the American law of wealth succession. It confronts a problem that seriously impairs our probate system, the depredatious will contest, and promises to help revitalize the probate process. Already enacted in several states and currently under active study by the Joint Editorial Board of the Uniform Probate Code and the National Conference of Commissioners on Uniform State Laws, ante-mortem probate is likely to be widely implemented in some form. But while legislators and academics alike support ante-mortem probate as a general idea, disagreement has emerged over the specific form it should …
Alternative Models Of Ante-Mortem Probate And Procedural Due Process Limitations On Succession, Gregory S. Alexander, Albert M. Pearson
Alternative Models Of Ante-Mortem Probate And Procedural Due Process Limitations On Succession, Gregory S. Alexander, Albert M. Pearson
Michigan Law Review
In this Article, we shall challenge that assumption and propose a workable scheme of ante-mortem probate that both protects the testamentary plan against strike suits and preserves the confidentiality of the plan during the testator's lifetime. Section I reviews the conservatorship model as developed by Professor Langbein and identifies its objectionable features. In Section II, we address the general constitutional question of what property interests command due process protection. This context poses the constitutional problem narrowly, but our analysis has broad implications regarding constitutional notice requirements for any probate reform. Concluding in that Section that due process does not compel …
What Causes Fundamental Legal Ideas? Marital Property In England And France In The Thirteenth Century, Charles Donahue Jr.
What Causes Fundamental Legal Ideas? Marital Property In England And France In The Thirteenth Century, Charles Donahue Jr.
Michigan Law Review
Categorizing broadly, the marital property systems of the Western nations today are divided into two types: those in which husband and wife own all property separately except those items that they have expressly agreed to hold jointly (in a nontechnical sense) and those in which husband and wife own a substantial portion or even all of their property jointly unless they have expressly agreed to hold it separately. The system of separate property is the "common law" system, in force in most jurisdictions where the Anglo-American common law is in force. The system of joint property is the community property …
Estate Planning And The Farmer: Planning Under Section 2032a Of The Internal Revenue Code, V. Thomas Jordan Jr.
Estate Planning And The Farmer: Planning Under Section 2032a Of The Internal Revenue Code, V. Thomas Jordan Jr.
North Carolina Central Law Review
No abstract provided.
Probate Court Lacks Authority To Remove An Independent Executor Adjudged Non Compos Mentis., David V. Jones
Probate Court Lacks Authority To Remove An Independent Executor Adjudged Non Compos Mentis., David V. Jones
St. Mary's Law Journal
Abstract Forthcoming.
The Uniform Probate Code-It Still Works In Idaho, Terry L. Crapo
The Uniform Probate Code-It Still Works In Idaho, Terry L. Crapo
BYU Law Review
No abstract provided.
Cy Pres: A Promise Unfulfilled, C. Ronald Chester
Cy Pres: A Promise Unfulfilled, C. Ronald Chester
Indiana Law Journal
No abstract provided.
Arkansas And The Uniform Probate Code: Some Issues And Answers, Richard V. Wellman
Arkansas And The Uniform Probate Code: Some Issues And Answers, Richard V. Wellman
University of Arkansas at Little Rock Law Review
No abstract provided.
A Source Of Revenue For The Improvement Of Legal Services, Part Ii: A Recommendation For The Use Of Clients' Funds Held By Attorneys In Non-Interest-Bearing Trust Accounts To Support Programs Of The Texas Bar Association And An Analysis Of The Federal Income Tax., Taylor S. Boone
St. Mary's Law Journal
Abstract Forthcoming.
The Interest Free Loan: An Effective Gift And Estate Planning Device, Sheldon Braun
The Interest Free Loan: An Effective Gift And Estate Planning Device, Sheldon Braun
Loyola University Chicago Law Journal
No abstract provided.
Spendthrift Trusts And Employee Pensions: The Problem Of Creditors' Rights, Jeffrey G. Sherman
Spendthrift Trusts And Employee Pensions: The Problem Of Creditors' Rights, Jeffrey G. Sherman
Indiana Law Journal
No abstract provided.
Special Elections: The Use Of Sections 6166, 6166a And 303 Of The Internal Revenue Code, Edwin T. Hood, Linda L. Chalstrom, Peter W. Brown
Special Elections: The Use Of Sections 6166, 6166a And 303 Of The Internal Revenue Code, Edwin T. Hood, Linda L. Chalstrom, Peter W. Brown
Faculty Works
No abstract provided.
Imperfect Gifts As Declarations Of Trust: An Unapologetic Anomaly, Sarajane N. Love
Imperfect Gifts As Declarations Of Trust: An Unapologetic Anomaly, Sarajane N. Love
Scholarly Works
This article will address circumstances under which 'gifts' of personalty, made without legal supervision by lay people, should be construed as declarations of trust in order to carry out the wishes of the property owner. The declaration of trust doctrine may salvage some attempted gift transactions because the property which is the subject of the trust need not be delivered to the trust beneficiary.