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Articles 1 - 16 of 16
Full-Text Articles in Law
A General Power Of Appointment Created After 1942 By The Will Of The Donor Is Taxable To The Estate Of The Donee Without Regard To Probate Of Donor's Will Where The Donor And Donee Were Killed Simultaneously Under Circumstances Where The Survivor Could Not Be Determined., Charles R. Billings
St. Mary's Law Journal
Abstract Forthcoming.
Caplin V. Marine Midland Grace Trust Co. Of New York, Lewis F. Powell Jr.
Caplin V. Marine Midland Grace Trust Co. Of New York, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Trusts—Rule Against Perpetuities—Cy Pres: Dominant General Testamentary Intent As A Prerequisite To Application—In Re Estate Of Chun Quan Yee Hop, 469 P.2d 183 (Hawaii 1970), Anon
Washington Law Review
Testator provided that a trust "cease and determine upon the death of my wife... or thirty years from the date of my death, whichever shall last occur... ." After finding the provision violative of the Rule Against Perpetuities, the Supreme Court of Hawaii judicially adopted the cy pres (equitable approximation) doctrine to uphold the trust by shortening the period from 30 to 21 years. The court held specifically that "any interest which would violate the Rule Against Perpetuities shall be reformed within the limits of that rule to approximate most closely the intention of the creator of the interest." In …
Probate In England: A Blueprint For The Future?, Robert L. Fletcher
Probate In England: A Blueprint For The Future?, Robert L. Fletcher
Washington Law Review
A book review essay considering Probate Can be Quick and Cheap: Trusts and Estates in England, by William F. Fratcher (1968).
Dependent Relative Revocation And Its Relation To Relief For Mistake, George E. Palmer
Dependent Relative Revocation And Its Relation To Relief For Mistake, George E. Palmer
Michigan Law Review
When an intended legal act is induced by mistake in the sense that it would not have occurred had the actor known the truth, the generally accepted method of analysis in our law is that the act is legally effective; the mistake becomes important only in determining whether it provides a ground for setting aside or rescinding the transaction. If a donor makes a gift while laboring under some fundamental mistake such as the identity of the donee or the donee's relationship to him, the gift is in the first instance effective, but the donor may be able to obtain …
The Executor's And Administrator's Statutory Compensation In Texas., Ben G. Sewell, Paul W. Nimmons Jr.
The Executor's And Administrator's Statutory Compensation In Texas., Ben G. Sewell, Paul W. Nimmons Jr.
St. Mary's Law Journal
Abstract Forthcoming.
Perpetuities Reform Through Judicial Adoption Of Complete Cy Pres
Perpetuities Reform Through Judicial Adoption Of Complete Cy Pres
Washington and Lee Law Review
No abstract provided.
Property--Right Of Re-Entry--Descent And Alienability, John R. Frazier
Property--Right Of Re-Entry--Descent And Alienability, John R. Frazier
West Virginia Law Review
No abstract provided.
Washington Disinherits The Non-Native Wife, James B. Gilchrist
Washington Disinherits The Non-Native Wife, James B. Gilchrist
Washington Law Review
Under Washington law the marital property rights of a couple who moves to Washington are treated differently than those of a native couple. The author traces the source and effects of this practice, examines possible common law solutions, and recommends adoption of a "quasicommunity property" statute, similar to the successful California statute which gives the migratory spouse protection and inheritance tax treatment comparable to that of the native spouse.
Avoiding The Hybrid: Creating An Orthodox General Power Of Appointment In Maryland - Guiney V. United States
Maryland Law Review
No abstract provided.
Federal Income Taxation Of Estates And Beneficiaries. By M. Carr Ferguson, James L. Freeland, And Richard B. Stephens, Ronald H. Jensen
Federal Income Taxation Of Estates And Beneficiaries. By M. Carr Ferguson, James L. Freeland, And Richard B. Stephens, Ronald H. Jensen
Buffalo Law Review
No abstract provided.
Estate Tax Consequences Of Inter Vivos Transfers Of Stock In A Closely- Held Corporation, Alice A. Soled
Estate Tax Consequences Of Inter Vivos Transfers Of Stock In A Closely- Held Corporation, Alice A. Soled
Maryland Law Review
No abstract provided.
Internationally Uniform Probate Law--A Method For Improving Administration Of Multinational Estates, John G. Webb, Iii
Internationally Uniform Probate Law--A Method For Improving Administration Of Multinational Estates, John G. Webb, Iii
Vanderbilt Journal of Transnational Law
The need to coordinate succession laws of different nations was recognized as early as 1893 at the first Hague Conference where attempts were begun to coordinate the laws of succession on death through multilateral conventions. Notwithstanding so early an effort, however, the administration of multinational estates has remained plagued by diversity of national laws governing succession on death. The resulting confusion and inefficiency of administration has often frustrated the testamentary intentions of decedents of many nationalities. While no viable uniformity has been attained among nations, the need for consistency increases. Half a million United States civilian citizens live abroad, and …
The Dilemma Of Adoptees In The Class Gift Structure--The Kentucky Approach: A Rule Without Reason, Gerald L. Greene, Michael J. Schmitt
The Dilemma Of Adoptees In The Class Gift Structure--The Kentucky Approach: A Rule Without Reason, Gerald L. Greene, Michael J. Schmitt
Kentucky Law Journal
No abstract provided.
Sec. 1491 - Internal Revenue Code, Charles W. Adams
Sec. 1491 - Internal Revenue Code, Charles W. Adams
Articles, Chapters in Books and Other Contributions to Scholarly Works
The author, a member of the California State Bar and consultant, Euro-Dutch Trust Company, George Town, Grand Cayman, B. W. I., explores the background and legislative history of Section 1491, clarifying its application in accordance with Congressional intent.
A Guide To The Estate And Gift Tax Amendments Of 1970, Douglas A. Kahn
A Guide To The Estate And Gift Tax Amendments Of 1970, Douglas A. Kahn
Articles
The Excise, Estate, and Gift Tax Adjustment Act of 1970 [Pub. L. No. 91-614 (Dec. 31, 1970) made a number of amendments to the federal estate and gift tax laws. The estate tax laws were amended to shorten the period of time for filing estate tax returns and for the alternate valuation date and for several related items. In addition, for income tax purposes, the holding period of property that was included in a decedent's gross estate and that was acquired from the decedent was altered; and fiduciaries were granted additional means of obtaining a discharge of their personal liability …