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Articles 1 - 12 of 12
Full-Text Articles in Law
Recent Cases, Law Review Staff
Recent Cases, Law Review Staff
Vanderbilt Law Review
Recent Cases
Bills and Notes--Fictitious Payee Known only to Fraudulent Employee of Drawer--Negotiable Instruments Law v. Fictitious Payee Act
Constitutional Law--Amendment and Revision--Power to Call Constitutional Convention Limited to Consideration of Specific Topics
Constitutional Law--Interstate Commerce--Dental of License to Ship Milk Held Invalid
Constitutional Law--Separation of Powers--Legislative Control over Admission to the Bar
Contracts--Recited Cash Consideration--Effect of Non-payment
Contracts--Statute of Frauds--Letterhead as a Signature
Criminal Procedure--Communication between Judge and Jury--Effect of Inquiry as to Pronounced Majority
Criminal Procedure--Constitutional Right to Public Trial--Power of Court to Order Courtroom Cleared of Spectators
Estates--Disability of Life Tenant to Purchase Tax Title to Exclusion …
Book Notes, Law Review Staff
Book Notes, Law Review Staff
Vanderbilt Law Review
BOOK NOTES
The Law of Trusts
By Ralph A. Newman
Brooklyn: The Foundation Press, Inc., 1949. Pp. xi, 452. $4.50
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Estate Planning
By Joseph Trachtman
New York: Practicing Law Institute. 1949 Edition. Paper bound. Pp. i, 170. $2.00
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BOOKS RECEIVED
The Case of General Yamashita
By A. Frank Reel
Chicago: University of Chicago Press, 1949. Pp. v, 324. $4.00
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Cases and Materials on Commercial Law
By Hugh W. Babb and Carl B. Everberg
Brooklyn: The Foundation Press, Inc., 1949. Pp. iii, 963. $6.00
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Cases and Materials on Law and Accounting
By Donald Schapiro and Ralph Wienshienk …
A Symposium On Estate Planning: Foreword, Mayo Adams Shattuck
A Symposium On Estate Planning: Foreword, Mayo Adams Shattuck
Vanderbilt Law Review
The power and increasing value of conferences and symposia of the sort which the Vanderbilt Law Review has arranged is that a team of first class men are gathered together to give testimony and useful advice upon the various independent factors which must be taken into account in solution of this fascinating problem. When a group of distinguished scholars and practitioners like those participating in this symposium are willing to make thoughtful contributions to this sort-of round table, without hope of compensation except for the satisfaction that comes from the provision of sound ideas and the education that stems from …
A Planner's Primer, William M. Reynolds
A Planner's Primer, William M. Reynolds
Vanderbilt Law Review
Anyone undertaking an assignment to write within a few pages under this comprehensive title must limit his coverage. This general article on a subject as intangible as estate planning omits entirely or gives short treatment to many considerations which may be of great importance to the conscientious planning of relatively complicated estate situations. Emphasis will be placed on the tax aspects of estate planning, particularly federal taxes, but consideration will be given to other aspects which may be of equal or even greater importance. This deliberate emphasis is certainly not intended to add to the misleading impression, too frequently held, …
Foreword, Mayo A. Shattuck
Foreword, Mayo A. Shattuck
Vanderbilt Law Review
In order to get a proper measure of modern Estate Planning I think it may be useful to consider, very briefly, some aspects of its history. The family trust was born into our jurisprudence in an environment which had been moulded in that solid and immovable pyramid called feudalism. In that social order there was nothing of imaginative elasticity. Lateral allegiances or entanglements were as little known as lateral movements. All lines of authority moved from the top; all discharges of duties were rendered vertically to the liege lord next above. As with human relationships so also with property. The …
Transfers In Contemplation Of Death, Edward N. Polisher
Transfers In Contemplation Of Death, Edward N. Polisher
Vanderbilt Law Review
The scope of this article is limited to the discussion of transfers prompted by motives associated with life and moral obligations; transfers made simultaneously with the execution of a will, or as a part of a plan of testamentary disposition; transfers of life insurance policies; and lastly, valuation of such transfers.
Will Renunciation Of A Bequest Or Failure To Claim A Statutory Share Constitute A Taxable Gift?, Daniel D. Canale, Robert E. Cooper
Will Renunciation Of A Bequest Or Failure To Claim A Statutory Share Constitute A Taxable Gift?, Daniel D. Canale, Robert E. Cooper
Vanderbilt Law Review
In 1948 the 80th Congress amended the Internal Revenue Code in an effort to eliminate the discrimination theretofore enjoyed by residents of states which had adopted the community property system.' Substantial equalization in the estate and gift tax fields is expected to follow from the marital deduction and "gift tax splitting" privileges. Moreover, these changes have focused attention upon a problem which caused considerable concern to conservative tax advisors even before the 1948 Tax Amendment. It has long been a doubtful question whether the renunciation of testamentary benefits would be held to constitute a taxable gift. The Act and the …
Book Reviews, Philip A. Hendrick Reviewer, Charles L.B. Lowndes (Reviewer), Adrian W. Dewind (Reviewer), Chas. A. Morehead (Reviewer), John R. Stivers (Reviewer)
Book Reviews, Philip A. Hendrick Reviewer, Charles L.B. Lowndes (Reviewer), Adrian W. Dewind (Reviewer), Chas. A. Morehead (Reviewer), John R. Stivers (Reviewer)
Vanderbilt Law Review
An Estate Planner's Handbook By Mayo Adams Shattuck
Boston: Little, Brown & Company, 1948. Pp. 575. $7.50
reviewer: Philip A. Hendrick
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Estate Planning and Estate Tax Saving By Edward N. Polisher
Philadelphia: George T. Bisel Company. Second Edition, 1948. 2 Volumes. Pp. xxxii, 923. $20.00
reviewer: Charles L.B. Lowndes
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Federal Taxes--Corporations and Partnerships, 1948-49 By Robert H. Montgomery, Conrad B. Taylor and Mark E. Richardson
Vol. I: Gross Income and Deductions Vol. II: Taxes, Returns and Administration New York: The Ronald Press Company, 1948. Pp. xiii, 1001; pp. iv, 881. $20.00
Federal Taxes--Estates, Trusts and Gifts, 1948-49
By …
Recent Cases, Law Review Staff
Recent Cases, Law Review Staff
Vanderbilt Law Review
Assault and Battery--Injury Sustained in Prize Fig
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Constitutional Law--Elections--Voting Rights of Residents of Federal Enclave where Polling Places are on Land under Exclusive Federal Jurisdiction
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Constitutional Law--Miscegenation Statutes--Statutory Prohibitions against Inter-Racial Marriages held Unconstitutional
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Criminal Law--Evidence--Admissibility of Sound Motion Pictures of Re-Enactment of Crime by Defendants
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Criminal Procedure--Use of Jury Primer Prior to Trial
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Estate Planning--Mistake as to Tax Consequences of a Gift--Requirements for Rescission
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Evidence--Impeachment of Witnesses--Warning Question on Examination as to Prior Testimony
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Interstate Commerce--Sherman Act--Applicability to Organized Baseball
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Labor Law--Constitutional Law--Validity of Prohibition on Contributions and Expenditures of Labor …
A Planner's Primer, William M. Reynolds
A Planner's Primer, William M. Reynolds
Vanderbilt Law Review
Anyone undertaking an assignment to write within a few pages under this comprehensive title must limit his coverage. This general article on a subject as intangible as estate planning omits entirely or gives short treatment to many considerations which may be of great importance to the conscientious planning of relatively complicated estate situations., Emphasis will be placed on the tax aspects of estate planning, particularly federal taxes, but consideration will be given to other aspects which may be of equal or even greater importance. This deliberate emphasis is certainly not intended to add to the misleading impression, too frequently held, …
Some Aspects Of Estate Planning In Tennessee, Alec B. Stevenson
Some Aspects Of Estate Planning In Tennessee, Alec B. Stevenson
Vanderbilt Law Review
Not many years ago a large New York bank circulated privately booklet with the provocative title "The Passing of the Simple Will." The choice of the title and the text itself underlined the complexities which surround the owner of property and his advisers when they jointly attempt to plan the disposition of a modern estate for modem needs. The now almost legendary owner of Blackacre could, indeed, write a simple will, quite effective and satisfactory as a plan for the disposition 'and use of the family property. One need scarcely recite the changes which have taken place in more recent …
Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn
Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn
Vanderbilt Law Review
The starting point in the determination of the federal estate tax is the valuation of the property included in the gross estate.' While the Internal Revenue Code does not use the term "fair market value" in defining the gross estate, the regulations promulgated by the Commissioner of Internal Revenue as an interpretation of the estate tax provisions of the Code provide that "the value of every item of property includible in the gross estate is the fair market value thereof." While a creditable argument could be made that Congress, in using the term "value" in defining the gross estate, intended …