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Articles 1 - 10 of 10
Full-Text Articles in Law
Republicanism And The Law Of Inheritance In The American Revolutionary Era, Stanley N. Katz
Republicanism And The Law Of Inheritance In The American Revolutionary Era, Stanley N. Katz
Michigan Law Review
This Article deals with the history of the law of inheritance during the era of the American Revolution, but its focus is actually more general, for it ultimately seeks to determine what sort of revolution we experienced. For the historian the problem is quite familiar, but a few observations seem pertinent. It is at least possible to argue that our colonial forefathers were not waging a revolution at all. Rather, one might say they were fighting what we should now call a colonial war of independence in which the overriding issue was "home rule." On this hypothesis, the main slogan …
Estate Planning And Administration, Robert S. Hightower
Estate Planning And Administration, Robert S. Hightower
Florida State University Law Review
By William C. Clay, Jr., Indianapolis, Indiana: The Research & Review Service of America, Inc. 1977. Pp. xi, 298. $19.95.
Guidry V. Pinellas Central Bank And Trust Co., 310 So. 2d 386 (Fla. 2d Dist. Ct. App. 1975), Carol E. Gilmore
Guidry V. Pinellas Central Bank And Trust Co., 310 So. 2d 386 (Fla. 2d Dist. Ct. App. 1975), Carol E. Gilmore
Florida State University Law Review
Wills and Trusts- TRUST INSTRUMENT PROVIDING FOR PAYMENT OF ESTATE TAXES IS INSUFFICIENT TO AVOID APPLICATION OF FLORIDA APPORTIONMENT STATUTE, ABSENT EXPRESS PROVISION IN TESTATOR'S WILL.
Giving Or Leaving--What Is A Will?, Olin L. Browder
Giving Or Leaving--What Is A Will?, Olin L. Browder
Michigan Law Review
The question raised by the title of this essay should be essentially as simple as that: Do you want to give property, so that, having given it, it is no longer yours, or do you want to leave it behind at your death, directing who will receive it at that time? The statement of that issue suggests obvious differences in the consequences of inter vivos and testamentary dispositions. Most people also understand that a testamentary disposition invokes the elaborate machinery involved in the administration of a testator's estate, which confers special rights in the creditors and the spouse of the …
Current Problems Facing The Executor Taking The Section 2053 Estate Tax Deduction, Jay D. Christiansen
Current Problems Facing The Executor Taking The Section 2053 Estate Tax Deduction, Jay D. Christiansen
Vanderbilt Law Review
Section 2053 of the Internal Revenue Code allows the executor to deduct from the gross estate amounts attributable to expenses, indebtedness, and taxes. This Note will examine problems currently confronting an executor who is attempting to utilize the 2053 deduction. The first problem examined in this Note is the conflict in the federal courts of appeals regarding the deductibility of expenses incurred as a result of a sale of decedent's property. The statute,cases, and regulations in this area will be examined, and a suggested approach for the executor encountering this problem will be provided. The second problem considered is the …
The Estate And Gift Tax Revisions Of The Tax Reform Act Of 1976, Howard Zaritsky
The Estate And Gift Tax Revisions Of The Tax Reform Act Of 1976, Howard Zaritsky
Washington and Lee Law Review
No abstract provided.
Reflections On Estate Of Rothko: The Role Of The Legal Advisor In Relation To The Artist, Gustave Harrow
Reflections On Estate Of Rothko: The Role Of The Legal Advisor In Relation To The Artist, Gustave Harrow
Cleveland State Law Review
Estate of Rothko reveals the type of responsibility a legal advisor to an artist ought to assume if he is to render a service designed to advance not only his client's monetary interests, but the integrity of his art and his artistic aspirations as well.
Foreign Accumulation Trusts And The Tax Reform Act Of 1976, David H. Simmons
Foreign Accumulation Trusts And The Tax Reform Act Of 1976, David H. Simmons
Vanderbilt Journal of Transnational Law
If the foreign trust is not a grantor trust under the Grantor Trust Provisions (sections 671-679), then the new Act creates several new disparities in the tax treatment between it and a corresponding domestic accumulation trust. Domestic accumulation trusts are no longer subjected to a capital gains throw back, while capital gains of foreign trusts are included in DNI, subject to throw back, and then taxed as ordinary income to the beneficiary because of the abolition of the character rules upon accumulation distribution. Foreign trusts are subjected to throw back of accumulation distributions even though the accumulation was during the …
The Illinois Probate Act: Dispositions Subject To Contrary Will Intent, 11 J. Marshall J. Prac. & Proc. 154 (1977), Louise M. Calvert
The Illinois Probate Act: Dispositions Subject To Contrary Will Intent, 11 J. Marshall J. Prac. & Proc. 154 (1977), Louise M. Calvert
UIC Law Review
No abstract provided.
Pendleton V. Pendleton: An Equal Right Of Inheritance For The Illegitimate?, Donna Chu
Pendleton V. Pendleton: An Equal Right Of Inheritance For The Illegitimate?, Donna Chu
Kentucky Law Journal
No abstract provided.