Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Estates and Trusts

University of Richmond

Journal

Internal Revenue Code

Articles 1 - 5 of 5

Full-Text Articles in Law

Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson Jan 1999

Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson

University of Richmond Law Review

In its 1999 Session, the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia in its 1999 Session. In addition, there were eleven Supreme Court of Virginia opinions and one Bankruptcy Court opinion in the period covered by this review that involved issues of interest to the general practitioner as well as the specialist in wills, trusts, and estates. This article reports on all of these legislative and judicial developments.


Who Gets A Dead Man's Gold? The Dilemma Of Lottery Winnings Payable To A Decedent's Estate, M. Eldridge Blanton Dec 1993

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 Jan 1990

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session of the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia (the "Code").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.


Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson Jan 1988

Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson

University of Richmond Law Review

The 1988 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 six cases from the Virginia Supreme Court, and one case from the Fourth Circuit Court of Appeals, in the year ending June 1, 1988, that 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.


Recent Legislation Jan 1970

Recent Legislation

University of Richmond Law Review

This is a list of the recent legislation from 1970.