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Full-Text Articles in Law

Tax Planning For Nontaxable Estates, William J. Bowe Jun 1952

Tax Planning For Nontaxable Estates, William J. Bowe

Vanderbilt Law Review

Owners of modest estates are always greatly relieved to learn of the liberal federal estate tax exemption of $60,000. Freed from the burden of federal estate tax planning they frequently turn their attention to methods of transferring property which will avoid the heavy cost and delay incident to probate administration. Joint ownership, gifts of remainder interests, donee-beneficiary contracts, revocable trusts are among the more common devices available. Use of any one of these plans may accomplish a shift in possession and enjoyment of property upon the death of the planner with no delay and minimum expense.

But the income tax …


Book Reviews, Edmund M. Morgan (Reviewer), Albert Williams (Reviewer), J. Warren Madden (Reviewer), Melvin M. Belli (Reviewer), George H. Tyne (Reviewer), William J. Bowe (Reviewer) Apr 1952

Book Reviews, Edmund M. Morgan (Reviewer), Albert Williams (Reviewer), J. Warren Madden (Reviewer), Melvin M. Belli (Reviewer), George H. Tyne (Reviewer), William J. Bowe (Reviewer)

Vanderbilt Law Review

Book Reviews

The Hearsay Rule

By R. W. Baker

London: Sir Isaac Pitman & Sons,Ltd., 1950. Pp. xxi, 180

reviewer: Edmund M. Morgan

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Self-Incrimination: What Can an Accused Person be Compelled to Do?

By Fred E. Inbau

Springfield, Illinois: Charles C. Thomas, 1950.Pp. x, 91. $2.50

reviewer: Albert Williams

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Administrative Law

By Kenneth C. Davis

St. Paul: West Pub. Co.,1951. Pp. xvi, 1024. $8.00

Administrative Law: A Test

By Reginald Parker

Indianapolis: The Bobbs-Merrill Co., 1952. Pp. x, 344. $5.50

Administrative Agencies and the Courts

By Frank E. Cooper

Ann Arbor; University of Michigan Law School, 1951. Pp. …