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Articles 1 - 13 of 13
Full-Text Articles in Law
Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams
Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams
West Virginia Law Review
No abstract provided.
Contracts Not To Revoke Joint Or Mutual Wills
Contracts Not To Revoke Joint Or Mutual Wills
William & Mary Law Review
No abstract provided.
Meretricious Relationships—Property Rights: A Meretricious Relationship May Create An Implied Partnership—In Re Estate Of Thornton, 81 Wn. 2d 72, 499 P.2d 864 (1972), W. P. F.
Washington Law Review
In the early 1950's, decedent separated from his wife and began living with appellant. During the subsequent seventeen years decedent, appellant and their four children operated a cattle ranch in Washington. In 1961 profits from that business were used to purchase property known as the Malo farm in the name of decedent. During the following years, appellant participated both in the decisions concerning the farm's management and in its day-to-day operations. Upon the death of the decedent in 1969, his surviving spouse filed a petition for probate of his will. Thereafter appellant filed a petition alleging a partnership interest in …
The Abcd's Of Indiana Legitimation Law, Jonh E. Seddelmeyer
The Abcd's Of Indiana Legitimation Law, Jonh E. Seddelmeyer
Indiana Law Journal
No abstract provided.
Domestic Relations—State Statute May Not Forbid A Putative Father From Suing For The Wrongful Death Of His Illegitimate Child, Myra S. Goldstein
Domestic Relations—State Statute May Not Forbid A Putative Father From Suing For The Wrongful Death Of His Illegitimate Child, Myra S. Goldstein
Buffalo Law Review
Holden v. Alexander, 39 App. Div. 2d 476, 336 N.Y.S. 2d 649 (2d Dep't 1972).
Real Property--Wills--Judicial Construction Of To A And His Children, Thomas R. Ross Ii
Real Property--Wills--Judicial Construction Of To A And His Children, Thomas R. Ross Ii
West Virginia Law Review
No abstract provided.
The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review
The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review
Michigan Law Review
This Comment will attempt to alert potential investors in and trustees of REITs to the full extent of the liabilities that they could suffer for contract debts incurred in the name of the trust and torts committed by trust personnel. Since state tax considerations also play a significant role in investment decisions, the manner in which each state taxes the REIT and its shareholders on income derived from property and business in that state will also be investigated. Finally, a rational path out of the morass created by current state law will be articulated in order to prompt renewed discussion …
The United States Government Breached Its Fiduciary Duty By Paying Oklahoma Estate Tax On The Property Of A Noncompetent Osage Indian Without Determining Whether Intervening Cases And Internal Revenue Rulings Had Removed The Requirement For Paying The Tax., Phyllis Wilson Gainer
St. Mary's Law Journal
Abstract Forthcoming.
The Virginia Land Trust-An Overlooked Title Holding Device For Investment, Business And Estate Planning Purposes, Peter A. Arntson
The Virginia Land Trust-An Overlooked Title Holding Device For Investment, Business And Estate Planning Purposes, Peter A. Arntson
Washington and Lee Law Review
No abstract provided.
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
Buffalo Law Review
No abstract provided.
Bankruptcy Proceedings For Insolvent Decedents' Estates, Richard V. Wellman
Bankruptcy Proceedings For Insolvent Decedents' Estates, Richard V. Wellman
University of Michigan Journal of Law Reform
Under present law, bankruptcy proceedings cannot be instituted by or against insolvent decedents' estates. Creditors of insolvent decedents must look to state probate laws for satisfaction. But these laws are more concerned with the control of solvent estates than with the affairs of the impecunious. Also, transfers of wealth at death by nonprobate means are coming to be the rule rather than the exception, and it is frequently very difficult for creditors of decedents to obtain satisfaction of unsecured claims from nonprobate assets. This article advocates the extension of bankruptcy laws to insolvent decedents' estates and explores problems and solutions …
The Impact Of The Uniform Probate Code On Court Structure, Ralph P. Dupont
The Impact Of The Uniform Probate Code On Court Structure, Ralph P. Dupont
University of Michigan Journal of Law Reform
After considering the present pattern of probate court structure in the United States, this article considers the need for probate court reform as reflected in the deficiencies of the present system. It further indicates that a realistic choice of court structure by legislatures will ultimately be made from among three options: (1) to enlarge the jurisdiction of the present probate court of the state more nearly to approximate the form currently obtaining in several states; (2) to appoint a new body of probate judges and thus create an entirely new court; and (3) to enlarge the jurisdiction of the present …
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Kentucky Law Journal
No abstract provided.