Law Commons^™

Property—Real Property—Future Interests, Robert Schaus

Buffalo Law Review

In Re Upjohn's Will, 304 N. Y. 366, 107 N. E. 2d 492 (1952).

Wills—Life Insurance Sufficient Settlement Under Decedent Estate Law § 26, Lowell Grosse

Buffalo Law Review

In Re Faber's Will, 280 App. Div. 394, 144 N. Y. S. 2d 119 (4th Dept. 1952).

Fiduciary Aministration-Executors And Aministrators-Inventory Not A Condition Precedent To Recovery Of Assets, Carl S. Krueger S.Ed.

Michigan Law Review

In a suit by an administrator to recover funds claimed to be part of the decedent's estate, the defendant's answer alleged that the suit had been commenced prior to compliance with a statute requiring an inventory of the assets of the estate. On appeal by the administrator from the trial court's holding that filing an inventory of a claim is a condition precedent to a suit thereon, held, reversed. While an inventory is the basis of subsequent probate proceedings, title to personal assets of the decedent vests in the administrator when he qualifies, and he may sue on claims …

Future Interests-Construction-When Class Closes In Case Of Per Capita Class Gift, William K. Davenport S.Ed.

Michigan Law Review

Testator died in 1928 leaving an estate of $10,000,000. His will provided that each of his grandsons, two of whom were alive at his death, was to receive the income of a $100,000 trust for life. The residue of his estate was left in another trust and was to remain intact until the expiration of 21 years after the death of testator's last surviving grandchild living at the time of his death. Meanwhile the income from this trust was to go to various other legatees. When another grandson was born in 1949, the question arose whether a $100,000 trust should …

Banks And Banking-Deposits-Resulting Trusts Under The Contract Theory Of Joint Bank Accounts, Warren K. Urbom S. Ed.

Michigan Law Review

A husband carried a bank account in his own name. Subsequently, he and his wife signed a signature card at the bank upon which appeared the following: 'We agree . . . that all funds now, or hereafter, deposited to this account are, and shall be, our joint property and owned by us as joint tenants with right of survivorship, and not as tenants in common; and upon the death of either of us any balance . . . shall become the absolute property of the survivor. The entire account or any part thereof may be withdrawn by . . …

Real Property-Tenancy By Entireties-Creation By Deed From Husband To Husband And Wife, Richard P. Matsch S. Ed.

Michigan Law Review

H owned real estate in fee simple. His wife, W, joined with him in a warranty deed conveying the land to themselves with the expressed intention of creating a tenancy by entireties. H died and his heirs challenged W's right to take the fee by survivorship. The trial court held that a tenancy by entireties had been created and the wife properly took the fee. On appeal, held, affirmed, one judge dissenting. An Arkansas statute providing that a married man may convey "the interest specified in the deed" directly to his wife permits a husband, already owner …

Apportionment Of The Federal State Tax In The Absence Of Statute Or An Expression Of Intention, William P. Sutter

Michigan Law Review

Federal law now provides in sections 826 (c) and (d) of the Internal Revenue Code that life insurance and property transferred by appointment shall bear their proportionate tax burden. It does not contain similar provisions with respect to other types of non-probate property. At the present time, twenty states provide by statute for some sort of apportionment of estate taxes. Two states have statutes restricting apportionment in some degree. In the rest, the matter rests in the discretion of the courts. I propose to discuss in this article the situation in those areas where no statutory guidance exists.

Trusts-Charitable Trusts-Effect Of Nationalization Act On Gifts To English Hospitals, George D. Miller, Jr. S. Ed.

Michigan Law Review

Complainant held property under a trust created by a Rhode Island will, the validity of which had previously been determined by the Rhode Island court. Respondent hospitals were remainder beneficiaries of the trust, the gifts to them being subject to certain limitations on their use. Respondent churches were named in the trust deed as alternative legatees "in case any of my preceding gifts, specially my gifts to Public purposes, should fail .... " The remainder interests vested, and partial distribution of the corpus was made in 1939. In 1946 the National Health Service Act was passed in Great Britain which …

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 …

Ten Probate Codes, Lewis M. Simes

Michigan Law Review

It is the purpose of this article to summarize some of the most important aspects of these codes for the purpose of indicating legislative trends. For the most part, they will be discussed in the chronological order of their enactment. While some of them deal with many other matters besides the law of decedents' estates, such as guardianships and testamentary trusts, this discussion will be limited to the substantive and procedural law of decedents' estates, exclusive of matters of ancillary administration.

Economic Consequences Of The Virginia Legal Investment Statute, Gordon Cumming Murray

William and Mary Review of Virginia Law

No abstract provided.

Creditors' Rights - Tenancy By The Entirety-A Possible Fraud On Creditors In Virginia, Daniel Burr Bradley

William and Mary Review of Virginia Law

No abstract provided.

Estate Tax: United States V. Jacobs - Petition For Legislative Review, Rita Rogers Brandt

William and Mary Review of Virginia Law

No abstract provided.

Dower And Curtesy - Defeasance Of Decedent's Estate By Conditional Limitation, Thomas Todd Duval

William and Mary Review of Virginia Law

No abstract provided.

Property - Acceleration Of Remainderman's Interest By Murder, Peter Shebell Jr.

William and Mary Review of Virginia Law

No abstract provided.

Probate—Administration Of An Estate Under Absentee Statute, James B. Mitchell

Washington Law Review

A bank was appointed guardian of N's estate in 1941, N having been adjudged incompetent. In 1942, N disappeared, and was not heard from for over seven years. P, on behalf of N's heirs, petitioned the probate court for appointment as administrator of N's estate. The appointment was made, and the bank appealed. Held: Reversed. Where there is neither allegation nor evidence sufficient to give the probate court jurisdiction to determine that the missing man is dead, his heirs are relegated to the absentee statutes for provisional distribution. In re Nelson's Estate, 37 Wn. 2d 397, 224 P. 2d 347 …

Probate Decrees—Extrinsic Fraud—Personal Notice Of Proceedings, William L. Williams

Washington Law Review

D was appointed administratrix of the estate of her husband who died intestate in 1943. Notice of the probate proceedings was given by publication as provided in RCW 11.76.040 [RRS § 1532; PPC § 192-17]. P, a daughter of deceased by a former marriage, was not given personal notice of the probate proceedings, or of the final decree. However, she learned of the death within a few hours, and of the decree of distribution a few months after it was entered. The final decree was entered in 1944, awarding the entire estate to D as sole heir at law. This …

Trusts—Purchase Money Resulting Trusts Between Parties Living In Meretricious Cohabitation, Ernest M. Murray

Washington Law Review

P, separated from his wife, illicitly cohabited with D. P purchased their residence with his separate property, taking title in D's name. D asserted ownership of the property and evicted P. P brought action claiming D held the property as a trustee for P's benefit. The trial court found for D. On appeal, Held: Reversed. Since P advanced all the consideration for the property, a resulting trust is presumed. Walberg v. Mattson, 38 Wn. 2d 808, 232 P. 2d 827 (1951).

Taxation-Federal Income Tax-Deductibility Of Contributions To Profit-Sharing Trusts, W. H. Bates S.Ed.

Michigan Law Review

Plaintiff corporation set up a profit sharing trust for the benefit of its employees as authorized under section 165(a) of the Internal Revenue Code. The plan for the trust, as approved by the Treasury, provided that plaintiff should contribute annually an amount equal to 15 % of net income, as defined, not to exceed 15% of basic salary or wages of all eligible participating employees. For the tax year 1944 plaintiff claimed deductions under section 23(p)(1)(C) for an amount equal to 15% of the total participating payroll, which is actually the allowable maximum, but which in this case exceeded 15% …

Personal Property-Gifts-Beneficiary's Letter Directing Trustee To Transfer Accumulated Income As A Gift, Wendell B. Will S.Ed.

Michigan Law Review

The donor was entitled to the income of a trust for her life. Income in the amount of $9,000 had accrued in the hands of the trustee and was subject to the immediate call of the donor. While a resident of Spain, the donor wrote a letter addressed to the trustee in New York reciting that she was in poor physical condition and desirous of distributing her American money. The letter directed the trustee to transfer the accumulated income to the donee. Because of troubles with the Spanish Government the donor did not wish to mail the letter directly to …

Trusts-Revocation-Tentative Trusts, Wendell B. Will S.Ed.

Michigan Law Review

Deceased deposited money in a saving account entitled, ''Deceased in trust for Plaintiff," and made several deposits and withdrawals. Shortly after the initial deposit she informed the plaintiff of the existence of the account. By a subsequent will deceased left her entire estate to the defendant under circumstances evidencing an intention that the funds in the account not go to the plaintiff. On appeal, held, reversed for defendant. A deposit in such form creates a tentative trust which is not made irrevocable by notice to the beneficiary and which may be revoked by a subsequent will. Brucks v. Home …

Testamentary Trusts—Accumulations—Choice Of Law, Robert J. Blaney

Buffalo Law Review

In re Clarkson's Will, __ Misc. __ , 107 N. Y. S. 2d 289 (Surr. Ct. 1951).

Life Insurance—Passage Of Property Under New Option Held Violative Of Statute Of Wills, Robert Alan Thompson

Buffalo Law Review

Hall v. Mutual Life Insurance Co of New York et al., __ Misc. __ , 109 N. Y. S. 2d 646 (Co. Ct. 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. …

Wills-Integration, Robert L. Sandblom S.Ed.

Michigan Law Review

The requirement of formal attestation in the English Statute of Frauds of 1678 and the Statute of Wills of 1837 gave rise for the first time to the necessity of placing all testamentary dispositions in a single document. Prior to these statutes, all that had been necessary was that wills be in writing and exhibit the testamentary intent of the author. Therefore, plural writings, however inconsistent or fragmentary they might have been, were necessarily parts of the will to be given effect. No rules for integration were needed under such loose requirements of execution. Attestation under the Statute of Frauds …

Restraints On Alienation Of Legal Interests In Michigan Property: Ii, William F. Fratcher

Michigan Law Review

"Estate for life" is a generic term embracing interests in land of several types. The duration of such an estate may be measured by the life of the tenant himself, by the life of some other person, by the joint lives of a group of persons (i.e., the life of the member of the group who first dies), or by the life of the survivor of a group of persons. In the last two cases the tenant himself may or may not be a member of the group. When the duration of the estate is measured by the life of …

Fiduciary Administration-Executors And Administrators-Death Of Widow As Affecting Amount Of Her Allowance, Warren K. Urbom

Michigan Law Review

A widow survived her husband by three months and thirteen days. Subsequent to the death of both, appraisers of the husband's estate set off to his widow $750 as her year's allowance. Executrix of the widow's estate filed an exception to the allowance and made application to increase the amount on the ground that the sum given would have been insufficient if the widow had lived the full year. Granting the application, the probate court found that a reasonable allowance based on twelve months would be $5000, The court of appeals reversed, holding that the allowance should be based on …

Fredrickson V. Superior Court Of San Francisco, Jesse W. Carter

Jesse Carter Opinions

A creditor's motion to vacate an order to settle an estate was properly granted when, although notice of the motion did not contain grounds of inadvertence or excusable neglect, the issues were presented at the hearing and no objection was raised.

Estate Of Lingenfelter [Dissent], Jesse W. Carter

Jesse Carter Opinions

Because a will contestant failed to show either diminished capacity or undue influence over the testator, the proposed will should have been probated.

Wills-Undue Influence, Wendell B. Will S.Ed.

Michigan Law Review

The right to dispose of one's property at death is one of the more important rights attaching to the ownership of property. Undoubtedly the philosophy behind will statutes is that the presumptive heirs of a man have no claims upon his property and that a testator may do with his property as he pleases within other rules of law. There is more to protecting this right than merely giving effect to a paper presented as the testator's will. The courts must carefully scrutinize this paper to be sure that it actually represents the will of this testator. One of the …