Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Inter vivos transfer (2)
- Joint tenancy (2)
- Perpetuities (2)
- Trust (2)
- Trusts (2)
-
- Wills (2)
- Adjudicated Compromise (1)
- Alienability (1)
- Bank protection statute (1)
- Bankruptcy (1)
- Bankruptcy Act (1)
- Civil Procedure (1)
- Claim settling (1)
- Co-depositor (1)
- Collateral injury (1)
- Compromising Will Contests and Controversies (1)
- Constructive fraud (1)
- Contingent gift (1)
- Contract (1)
- Courts (1)
- Creation (1)
- Cy pres (1)
- Damage (1)
- Descendents (1)
- Dividends (1)
- Estate Planning (1)
- Estate administration (1)
- Estate tax (1)
- Estates (1)
- Fidelity-Philadelphia Trust Co. v. Smith (1)
Articles 1 - 27 of 27
Full-Text Articles in Law
Real Estate Investment Trusts In Washington, Birney N. Dempcy
Real Estate Investment Trusts In Washington, Birney N. Dempcy
Washington Law Review
In 1960 Congress adopted §§ 856-858 of the Internal Revenue Code with the avowed purpose of granting to the small investor in real estate the same federal income tax advantages that are afforded investors in regulated investment companies. However the tax advantages that are granted have not given rise to a general adoption of organizations which qualify for the tax advantages. The major reasons for this lack of interest are the complexity of the sections themselves, problems raised by the regulations (many of which have been rectified by the final regulations which were adopted April 28, 1962), and problems raised …
Perpetuities, Restraints On Alienability,And The Duration Of Trusts, Ralph A. Newman
Perpetuities, Restraints On Alienability,And The Duration Of Trusts, Ralph A. Newman
Vanderbilt Law Review
There is no doubt that we must have some fairly well-defined standard for determining when a restraint on alienation lasts too long. There is need for only one rule directed to the ultimate objective sought the establishment of a limitation upon the period during which alienability may be postponed. This limitation of the period of permissible duration of the state of inalienability must apply to all interests of any kind, present or future, vested or contingent, legal or equitable, absolute or in trust. The test of suspension should be the practical possibility, as well as the legal possibility, of alienation. …
Decedents' Estates And Trusts—Confidential Relationship Itself Insufficient To Impose A Constructive Trust Upon A Testamentary Disposition, Barry D. Knox
Buffalo Law Review
Oursler v. Armstrong, 10 N.Y.2d 385, 179 N.E.2d 489, 223 N.Y.S.2d 477 (1961).
Decedents' Estates And Trusts—Constructive Trust Imposed Upon A Testamentary Disposition Where A Sufficient Agreement Is Found In The Will, Barry D. Knox
Buffalo Law Review
Rick v. Mottek, 11 N.Y.2d 90, 181 N.E.2d 445, 226 N.Y.S.2d 428 (1962).
Decedents' Estates And Trusts—Residence Of Foreign Automobile Indemnity Carrier Deemed To Be County Where Policy Was Issued For Purposes Of Conferring Jurisdiction Upon Surrogate’S Court, James P. Manak
Buffalo Law Review
In the Matter of Estate of Riggle, 11 N.Y.2d 73, 181 N.E.2d 436, 226 N.Y.S.2d 416 (1962).
Decedents' Estates And Trusts—"Attempted Testamentary Trust" Interpreted As Absolute Gift To "Trustee", William A. Carnahan
Decedents' Estates And Trusts—"Attempted Testamentary Trust" Interpreted As Absolute Gift To "Trustee", William A. Carnahan
Buffalo Law Review
In the Matter of Warren, 11 N.Y.2d 463, 184 N.E.2d 304, 230 N.Y.S.2d 711 (1962).
Tenancy By Entireties In Bankruptcy Proceedings
Tenancy By Entireties In Bankruptcy Proceedings
Washington and Lee Law Review
No abstract provided.
The Effect Of An Adjudicated Compromise Of A Will Contest Or Controversy Upon The Right To Dispose Of Property By Will
Indiana Law Journal
No abstract provided.
Trusts-Descent And Distribution-Wife's Forced Share And An Inter Vivos Trust, Fredric L. Smith
Trusts-Descent And Distribution-Wife's Forced Share And An Inter Vivos Trust, Fredric L. Smith
Michigan Law Review
Settlor had created an inter vivas trust, retaining income for life, right to revoke, and control over the investment. Upon settlor's death, plaintiff, settlor's wife, was to receive income for life, with gift over to settlor's children. Plaintiff elected to take against settlor's will in favor of a statutorily provided distributive share. Upon application for declaratory judgment the trial court declared the trust to be valid, but granted relief to plaintiff as to her distributive share out of the trust assets, and the court of appeals affirmed. On motion to certify, held, reversed. Since the trust is valid, title …
Decedents' Estates, Trusts And Future Interests -- 1961 Tennessee Survey (Ii), Herman L. Trautman
Decedents' Estates, Trusts And Future Interests -- 1961 Tennessee Survey (Ii), Herman L. Trautman
Vanderbilt Law Review
The developments in these areas of Tennessee law during the first part of the year 1961 have been discussed heretofore in a recently published article.' In order to accommodate the transition from a fiscal year to a calendar coverage, however, this article will be limited to those appellate court opinions published after May 31 and not later than December 31,1961. During this period the General Assembly of Tennessee was not in session.
Property-Joint Bank Accounts-The Donee's Inter Vivos Interest, David K. Kroll S.Ed.
Property-Joint Bank Accounts-The Donee's Inter Vivos Interest, David K. Kroll S.Ed.
Michigan Law Review
The use of joint bank accounts has become widespread throughout the United States in recent years and has been the source of considerable litigation and comment. The predominant importance of this type of account is that it allows funds remaining at the death of a co-depositor to pass to the survivor without the necessity of a will. This aspect of the account, causing it to be known sometimes as a "Poor Man's Will," has been the focal point of the attention given to the transaction; and today, after more than half a century of uneven treatment by the courts, all …
Joint Tenancy And Estate Planning, Charles B. Stacey
Joint Tenancy And Estate Planning, Charles B. Stacey
Washington Law Review
In many states both lawyers and laymen advise taking of title to property in joint tenancy without sufficient knowledge of the legal incidents of this ancient common law estate. Due to the increasing use of this form of ownership, lawyers must learn both the advantages and disadvantages of joint tenancies. Since joint tenancy involves the element of "survivorship," the taking of title to property in this form is usually a conscious act of estate planning. To the knowledgeable estate planner, however, joint tenancies are more often bothersome than useful. The planner is often faced with the problem of eliminating or …
Abstracts Of Recent Cases, William Erwin Barr
Abstracts Of Recent Cases, William Erwin Barr
West Virginia Law Review
No abstract provided.
Class Gifts - The Virginia Rule Of Early Vesting, Sebastian Gaeta
Class Gifts - The Virginia Rule Of Early Vesting, Sebastian Gaeta
William & Mary Law Review
No abstract provided.
Taxation-Federal Estate Tax-The Construction Of Section 2036, William S. Bach S .Ed.
Taxation-Federal Estate Tax-The Construction Of Section 2036, William S. Bach S .Ed.
Michigan Law Review
This comment will explore two problems: first, an analysis of the legislative history of the present section 2036 in an effort to discover exactly which property relationships Congress intended to reach by this provision; second, an examination of the treatment which several specific arrangements have been given by the courts to determine whether there is any degree of certainty or predictability in the application of section 2036.
Taxation-Federal Estate Tax-Inference Of Retained Life Interest Under Section 2036(A), Donald E. Vacin
Taxation-Federal Estate Tax-Inference Of Retained Life Interest Under Section 2036(A), Donald E. Vacin
Michigan Law Review
In 1936 decedent established an irrevocable trust naming herself and relatives as beneficiaries. The corporate trustees were directed to pay the trust income, in the exercise of their absolute discretion, either to the settlor or to the other beneficiaries. In filing her 1936 federal gift tax return settlor attempted unsuccessfully to exclude the value of a life estate in the trust income, allegedly retained by her. At her death, the value of the trust corpus was not included in her estate tax return. The Commissioner assessed a deficiency contending that decedent-settlor had retained for her life the "possession or enjoyment" …
Tax Planning Of The Administration Of An Estate, Sherwin P. Simmons
Tax Planning Of The Administration Of An Estate, Sherwin P. Simmons
Vanderbilt Law Review
In this article, the author points out that the tax hazards and tax saving opportunities presented in the administration of an estate cannot be disregarded. With this in mind, he discusses in detail the filing of a decedents final income tax return, the various elections and alternatives available to the executor in the tax planning of the estate, the tax consequences flowing from the executors management of the estate, and the problems encountered in terminating the estate and paying the tax.
Beneficiaries Under The Federal Employers' Liability Act
Beneficiaries Under The Federal Employers' Liability Act
Washington and Lee Law Review
No abstract provided.
Care Of The Aged And The Virginia Statutes Of Frauds, Edward S. Graves
Care Of The Aged And The Virginia Statutes Of Frauds, Edward S. Graves
Washington and Lee Law Review
No abstract provided.
Applicability Of The Rule Against Perpetuities To Commercial Leases
Applicability Of The Rule Against Perpetuities To Commercial Leases
Washington and Lee Law Review
No abstract provided.
Insurance Law - Recovery - Action For Wrongful Refusal To Settle Claim Precluded By Bankruptcy Of Insured, James A. Mcdermott
Insurance Law - Recovery - Action For Wrongful Refusal To Settle Claim Precluded By Bankruptcy Of Insured, James A. Mcdermott
Michigan Law Review
The plaintiff, as trustee in bankruptcy of the insured, sued the defendant insurer to recover damages resulting from a judgment entered against the insured in a personal injury suit. This judgment subjected the insured to a liability of 89,000 dollars in excess of the 10,000 dollar automobile liability_ coverage carried with the insurer. The insurer, pursuant to its policy, had undertaken the insured's defense and had failed, allegedly in bad faith, to settle the suit for an amount within the limits of its coverage. Before judgment was entered in the personal injury suit the insured was insolvent; six months following …
Wills - Probate - "Fraudulent" Destruction Notwithstanding Testator's Knowledge, Alan Rothenberg
Wills - Probate - "Fraudulent" Destruction Notwithstanding Testator's Knowledge, Alan Rothenberg
Michigan Law Review
Decedent executed a will in which he exercised a general testamentary power of appointment making plaintiff beneficiary of a trust. The will was delivered for safekeeping to a notary in Germany and subsequently destroyed in a bombing raid. Decedent, having learned of the destruction of his will, died ten months later without executing a new will in the interim. The Surrogate admitted the will for probate as one "fraudulently destroyed" under New York law. The Appellate Division reversed. On appeal to the New York Court of Appeals, held, reversed, three judges dissenting. The will was "fraudulently destroyed" within the meaning …
Creation Of A Trust On Insurance Proceeds By The Use Of Precatory Expressions In A Testamentary Instrument - Waesche V. Rizzuto, Daniel F. Thomas
Creation Of A Trust On Insurance Proceeds By The Use Of Precatory Expressions In A Testamentary Instrument - Waesche V. Rizzuto, Daniel F. Thomas
Maryland Law Review
No abstract provided.
Survival As An Implied Condition In A Contingent Gift To A Class - The Demill Rule Revisited - Second Bank-State Street Trust Company V. Weston, Morton A. Sachs
Survival As An Implied Condition In A Contingent Gift To A Class - The Demill Rule Revisited - Second Bank-State Street Trust Company V. Weston, Morton A. Sachs
Maryland Law Review
No abstract provided.
The Cy Pres Doctrine Explored - Miller V. Mer.-Safe Dep. & Tr. Co., Alan M. Wilner
The Cy Pres Doctrine Explored - Miller V. Mer.-Safe Dep. & Tr. Co., Alan M. Wilner
Maryland Law Review
No abstract provided.
Estate Planning - Marital Deduction - Formula Gifts, Gerald P. Lally
Estate Planning - Marital Deduction - Formula Gifts, Gerald P. Lally
Villanova Law Review
No abstract provided.
Trusts - Apportionment Of Dividends - Pennsylvania Rule Of Apportionment Rendered Extinct Due To Retroactive Effect Given Uniform Principal And Income Act, Matthew F. Mchugh
Trusts - Apportionment Of Dividends - Pennsylvania Rule Of Apportionment Rendered Extinct Due To Retroactive Effect Given Uniform Principal And Income Act, Matthew F. Mchugh
Villanova Law Review
No abstract provided.