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Articles 1 - 22 of 22
Full-Text Articles in Law
Disclaimers As An Estate Planning Tool, J. Rodney Johnson
Disclaimers As An Estate Planning Tool, J. Rodney Johnson
Law Faculty Publications
Most lawyers are familiar with the importance and function of post-mortem estate planning. This article will focus on one tool that is being used with ever increasing frequency in all phases of the post-mortem estate planning process- the disclaimer.
Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams
Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams
West Virginia Law Review
No abstract provided.
Contracts Not To Revoke Joint Or Mutual Wills
Contracts Not To Revoke Joint Or Mutual Wills
William & Mary Law Review
No abstract provided.
Meretricious Relationships—Property Rights: A Meretricious Relationship May Create An Implied Partnership—In Re Estate Of Thornton, 81 Wn. 2d 72, 499 P.2d 864 (1972), W. P. F.
Washington Law Review
In the early 1950's, decedent separated from his wife and began living with appellant. During the subsequent seventeen years decedent, appellant and their four children operated a cattle ranch in Washington. In 1961 profits from that business were used to purchase property known as the Malo farm in the name of decedent. During the following years, appellant participated both in the decisions concerning the farm's management and in its day-to-day operations. Upon the death of the decedent in 1969, his surviving spouse filed a petition for probate of his will. Thereafter appellant filed a petition alleging a partnership interest in …
Preparing For The Future Of Probate In America, Robert Whitman
Preparing For The Future Of Probate In America, Robert Whitman
Faculty Articles and Papers
No abstract provided.
The Abcd's Of Indiana Legitimation Law, Jonh E. Seddelmeyer
The Abcd's Of Indiana Legitimation Law, Jonh E. Seddelmeyer
Indiana Law Journal
No abstract provided.
Domestic Relations—State Statute May Not Forbid A Putative Father From Suing For The Wrongful Death Of His Illegitimate Child, Myra S. Goldstein
Domestic Relations—State Statute May Not Forbid A Putative Father From Suing For The Wrongful Death Of His Illegitimate Child, Myra S. Goldstein
Buffalo Law Review
Holden v. Alexander, 39 App. Div. 2d 476, 336 N.Y.S. 2d 649 (2d Dep't 1972).
Real Property--Wills--Judicial Construction Of To A And His Children, Thomas R. Ross Ii
Real Property--Wills--Judicial Construction Of To A And His Children, Thomas R. Ross Ii
West Virginia Law Review
No abstract provided.
Descendible Future Interests In Georiga: The Effect Of The Preference For Early Vesting, Verner F. Chaffin
Descendible Future Interests In Georiga: The Effect Of The Preference For Early Vesting, Verner F. Chaffin
Scholarly Works
In past issues of the Review Professor Chaffin has illuminated many areas of Trust and Estates Law. In this Article he treats the inscrutable area of descendible future interests. Future interests which do not terminate at death obviously result in nonpossessory property passing through the estates of their holders. This Article first shows the unhappy consequences of such passage of property. It then points out not only that most draftsmen and testators are unaware of the undesirable consequences of creating descendible future interests, but also that many such interests exist as a result of Georgia's constructional preference for early vesting …
The Virginia Land Trust-An Overlooked Title Holding Device For Investment, Business And Estate Planning Purposes, Peter A. Arntson
The Virginia Land Trust-An Overlooked Title Holding Device For Investment, Business And Estate Planning Purposes, Peter A. Arntson
Washington and Lee Law Review
No abstract provided.
The United States Government Breached Its Fiduciary Duty By Paying Oklahoma Estate Tax On The Property Of A Noncompetent Osage Indian Without Determining Whether Intervening Cases And Internal Revenue Rulings Had Removed The Requirement For Paying The Tax., Phyllis Wilson Gainer
St. Mary's Law Journal
Abstract Forthcoming.
The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review
The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review
Michigan Law Review
This Comment will attempt to alert potential investors in and trustees of REITs to the full extent of the liabilities that they could suffer for contract debts incurred in the name of the trust and torts committed by trust personnel. Since state tax considerations also play a significant role in investment decisions, the manner in which each state taxes the REIT and its shareholders on income derived from property and business in that state will also be investigated. Finally, a rational path out of the morass created by current state law will be articulated in order to prompt renewed discussion …
Multiple-Party Bank Accounts Under The Uniform Probate Code, J. Rodney Johnson
Multiple-Party Bank Accounts Under The Uniform Probate Code, J. Rodney Johnson
Law Faculty Publications
Although this article is intended as a summary of the Uniform Probate Code's provisions in the area of multiple-party accounts. it may be at least sufficient to suggest the much-needed certainty and uniformity which the UPC will bring to a confused and confusing area of the law. The beneficiaries of this advance will be the public, who will have another alternative to probate in appropriate cases, and financial institutions, who will have another service to market. For these reasons it is suggested that the banking community will want to lend its enthusiastic support when the UPC is introduced into any …
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
Buffalo Law Review
No abstract provided.
Bankruptcy Proceedings For Insolvent Decedents' Estates, Richard V. Wellman
Bankruptcy Proceedings For Insolvent Decedents' Estates, Richard V. Wellman
University of Michigan Journal of Law Reform
Under present law, bankruptcy proceedings cannot be instituted by or against insolvent decedents' estates. Creditors of insolvent decedents must look to state probate laws for satisfaction. But these laws are more concerned with the control of solvent estates than with the affairs of the impecunious. Also, transfers of wealth at death by nonprobate means are coming to be the rule rather than the exception, and it is frequently very difficult for creditors of decedents to obtain satisfaction of unsecured claims from nonprobate assets. This article advocates the extension of bankruptcy laws to insolvent decedents' estates and explores problems and solutions …
The Impact Of The Uniform Probate Code On Court Structure, Ralph P. Dupont
The Impact Of The Uniform Probate Code On Court Structure, Ralph P. Dupont
University of Michigan Journal of Law Reform
After considering the present pattern of probate court structure in the United States, this article considers the need for probate court reform as reflected in the deficiencies of the present system. It further indicates that a realistic choice of court structure by legislatures will ultimately be made from among three options: (1) to enlarge the jurisdiction of the present probate court of the state more nearly to approximate the form currently obtaining in several states; (2) to appoint a new body of probate judges and thus create an entirely new court; and (3) to enlarge the jurisdiction of the present …
Joint, Totten Trust And P.O.D. Bank Accounts: Virginia Law Compared To The Uniform Probate Code, J. Rodney Johnson
Joint, Totten Trust And P.O.D. Bank Accounts: Virginia Law Compared To The Uniform Probate Code, J. Rodney Johnson
Law Faculty Publications
Litigation involving the survivorship rights of parties to joint accounts has been before the Supreme Court of Virginia on ten occasions since 1955. These ten cases, plus one older one, constitute all of Virginia's case law on this subject. Instead of attempting a chronological analysis of the development of this case law, it is proposed to state such rules as now exist and compare them with the results that would be obtained under the new Uniform Probate Code. In addition, attention will be focused on the statutes that deal with the rights of parties and financial institutions in deposit accounts …
Presumption That Estate Income Is Allocated Among Multiple Beneficiaries In Proportion To Their Receipt Of Total Distributions Given Conclusive Rather Than Rebuttable Effect, Calvin R. Massey
Faculty Scholarship
No abstract provided.
Inheritance Rights Of Children In Virginia, J. Rodney Johnson
Inheritance Rights Of Children In Virginia, J. Rodney Johnson
Law Faculty Publications
The rights of children to succeed to a deceased ancestor's property interests in Virginia are treated in some fifteen separate sections of the Virgina Code. When one considers that these fifteen sections were enacted over a period of 189 years, as the result of legislation introduced by various individuals who were at any given time focusing on a particular portion of this larger problem area without always taking into account the "spin-off' effect that their particular legislation might have on all of the other sections dealing with the succession rights of children, it is not surprising to find that there …
The Indiana Trust Code -- Application To Pre-Existing Trusts, T. Bryan Underwood
The Indiana Trust Code -- Application To Pre-Existing Trusts, T. Bryan Underwood
Articles by Maurer Faculty
No abstract provided.
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Kentucky Law Journal
No abstract provided.
Taxation Of Unrealized Gains At Death – An Evaluation Of The Current Proposals, Michael J. Graetz
Taxation Of Unrealized Gains At Death – An Evaluation Of The Current Proposals, Michael J. Graetz
Faculty Scholarship
The failure to tax the appreciation of capital assets transferred at death has been described as the major shortcoming of existing federal income tax laws. From time to time since 1942, the Department of the Treasury and others have urged alteration of the rule which underlies this failure. Recently the House Ways and Means Committee held panel discussions and public hearings on the subject of tax reform during which consideration was given to the possibility of changing the laws dealing with taxation of appreciated property at death. In its recommendations to the Committee, the Treasury Department did not push for …