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Articles 1 - 13 of 13
Full-Text Articles in Law
Wills, Trusts, And Administration Of Estates, Mary F. Radford
Wills, Trusts, And Administration Of Estates, Mary F. Radford
Mercer Law Review
This Article summarizes the major cases and legislative enactments relating to Georgia fiduciary law during the period from June 1, 1999 through May 31, 2000. Many of the cases described in this Article were decided under Georgia's Probate Code as it existed prior to the extensive revisions that became effective on January 1, 1998. References in this Article to former code sections will refer to the pre-1998 Probate Code, and all other references will be to the Revised Probate Code of 1998.
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
Indiana Law Journal
The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …
Long Live The Dead Hand: A Case For Repeal Of The Rule Against Perpetuities In Washington, Keith L. Butler
Long Live The Dead Hand: A Case For Repeal Of The Rule Against Perpetuities In Washington, Keith L. Butler
Washington Law Review
The common law rule against perpetuities has had a storied career spanning several centuries and two legal systems. The rule developed to curb the concentration of wealth in the hands of a few, and to limit the control of property by those no longer alive to use it. Legendary for its complexity, the rule has undergone statutory reform in many states; some states have gone so fara s to repeal the rule outright. Washington has embraced two of the major reforms of the rule and is considering repeal. This Comment argues that the rule, even with reform, no longer serves …
Rainey V. Chever: Expanding A Natural Father's Right To Inherit From His Illegitimate Child, Elizabeth G. Long
Rainey V. Chever: Expanding A Natural Father's Right To Inherit From His Illegitimate Child, Elizabeth G. Long
Mercer Law Review
In Rainey v. Chever, the Georgia Supreme Court held unconstitutional section 53-2-4(b)(2) of the Official Code of Georgia Annotated ("O.C.G.A."), which required that before a natural father could inherit through his illegitimate child, the natural father had to either openly treat the child as his own or provide support for the child. Coming up only one vote short, the United States Supreme Court denied plaintiff's petition for writ of certiorari. The three dissenting Justices declared their belief that Georgia's statute addressed the "alarming trend" of outof- wedlock births.5 Furthermore, the dissenting Justices asserted that because of the "substantial tension" …
Rethinking The Progressive Estate And Gift Tax, Barbara Redman
Rethinking The Progressive Estate And Gift Tax, Barbara Redman
Akron Tax Journal
This article will not review the philosophical arguments about the legitimacy of unearned wealth versus the right of a person to give as she pleases with her own accumulation. Rather, it will focus on a view of the tax not yet explored to any great extent in legal and political circles, but supported by recent economic research, and to argue, if not against the tax itself, at least against the progressive nature of the tax.
Living Trusts In The Unauthorized Practice Of Law: A Good Thing Gone Bad, Angela M. Vallario
Living Trusts In The Unauthorized Practice Of Law: A Good Thing Gone Bad, Angela M. Vallario
Maryland Law Review
No abstract provided.
Death Taxes: A Critique From The Margin, Patricia A. Cain
Death Taxes: A Critique From The Margin, Patricia A. Cain
Cleveland State Law Review
The proper taxation of the family under both the income tax and the estate tax has been debated for ages. It is an old issue. My purpose, however, is to consider the issue from a perspective somewhat different from that of those who have debated the issue over the years. My perspective is the perspective of the marginalized taxpayer. I critique from this perspective to see if it can tell us anything new about the old debate and to ensure that the ultimate tax treatment is just as to all taxpayers. The estate tax is supposed to be a tax …
Essay: What Price Paternity, Katheleen Guzman
Essay: What Price Paternity, Katheleen Guzman
Oklahoma Law Review
No abstract provided.
Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson
Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson
University of Richmond Law Review
In its 2000 Session, the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Virginia Code. It also carried over one significant bill to the 2001 Session. In addition, there were nine Supreme Court of Virginia opinions, one United States District Court opinion, two Virginia Circuit Court opinions, and one Attorney General's opinion raising issues of interest to the general practitioner as well as the specialist in wills, trusts, and estates during the period covered by this review. This article reports on all ofthese legislative and judicial developments.
Planning For The Future: Using Child Support Trusts To Prepare Both Father And Child For Life After Professional Sports, Thomas C. Quinlen
Planning For The Future: Using Child Support Trusts To Prepare Both Father And Child For Life After Professional Sports, Thomas C. Quinlen
Vanderbilt Journal of Entertainment & Technology Law
The issue of professional athletes siring children out of wedlock was first thrust into the national conscience in an article in Sports Illustrated in May 1998. The SI piece was followed by several newspaper articles in various cities around the country, but like most hot news topics, it was quickly forgotten as the nation moved on to more pressing issues. This Note aims to revisit this issue with an eye towards practical and legal resolution of this pervasive problem, suggesting ways that lawyers and agents can establish child support trusts to represent their clients' interests and provide the best result …
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier
The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier
Cleveland State Law Review
I would like to consider the question: What brings us together today to consider the possible repeal of the estate tax? We would not likely be here today if the repeal of the estate tax were not a serious political possibility, and it would not likely be a serious political possibility if many middle-class taxpayers earning the median household income of about $40,000 to $50,000 per year did not support outright repeal, rather than much needed reform. The article then explains why taxpayers support outright repeal today when they would not have done so even ten years ago. The article …