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Full-Text Articles in Law
Max's Taxes: A Tax-Based Analysis Of Pet Trusts, Gerry W. Beyer, Jonathan P. Wilkerson
Max's Taxes: A Tax-Based Analysis Of Pet Trusts, Gerry W. Beyer, Jonathan P. Wilkerson
University of Richmond Law Review
No abstract provided.
Who Gets A Dead Man's Gold? The Dilemma Of Lottery Winnings Payable To A Decedent's Estate, M. Eldridge Blanton
Who Gets A Dead Man's Gold? The Dilemma Of Lottery Winnings Payable To A Decedent's Estate, M. Eldridge Blanton
University of Richmond Law Review
This article addresses the federal estate tax and federal income tax consequences of lottery winnings which flow to the estate of a decedent or, alternatively, directly to the decedent's beneficiaries. State income tax and state death tax considerations must also be taken into account. With respect to these secondary implications, this article draws largely upon the Code of Virginia and the relevant sections of Virginia's income tax and estate tax statutes. Some references will be made to the possibility of contrary statutory treatment in other states, but primary reliance will be upon Virginia law.
Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson
Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson
University of Richmond Law Review
The 1990 session of the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia (the "Code"). In addition to this legislation, there were fifteen cases from the Supreme Court of Virginia, in the year ending June 1, 1990, which involved issues of interest to both the general practitioner and the specialist in wills, trusts, and estates. This article analyzes each of these legislative and judicial developments.