Law Commons^™

Who Gets A Dead Man's Gold? The Dilemma Of Lottery Winnings Payable To A Decedent's Estate, M. Eldridge Blanton

University of Richmond Law Review

This article addresses the federal estate tax and federal income tax consequences of lottery winnings which flow to the estate of a decedent or, alternatively, directly to the decedent's beneficiaries. State income tax and state death tax considerations must also be taken into account. With respect to these secondary implications, this article draws largely upon the Code of Virginia and the relevant sections of Virginia's income tax and estate tax statutes. Some references will be made to the possibility of contrary statutory treatment in other states, but primary reliance will be upon Virginia law.

The New Simultaneous Death Act: Welcome Changes For Donative Transfers, J. Rodney Johnson

Law Faculty Publications

Professor Johnson compares the 1991 Uniform Simultaneous Death Act with its 1941 predecessor and finds the newer legislation a vast improvement, particularly ind dealing with deaths occurring within short intervals.

Statutory Reform Revisited: Toward A Comprehensive Understanding Of The New Law Of Intestate Succession And Elective Share, John W. Fisher Ii

West Virginia Law Review

No abstract provided.

Laying Claim: A Practitioner's Guide To Will Contests In West Virginia, Christopher J. Winton, Mark W. Kelley

West Virginia Law Review

No abstract provided.

Substantial Compliance, The 9100 Regulations, And The Special Use Election, Mark Gillett

Mark R Gillett

No abstract provided.

An Analysis Of The Virginia Wills Act Formalities And The Need For A Dispensing Power Statute In Virginia, Kelly A. Hardin

Washington and Lee Law Review

No abstract provided.

Estate Tax Return Preparation Software, Mark Gillett

Mark R Gillett

No abstract provided.

The Resurgence Of The International Will: A Call For Federal Legislation, David Quam

Vanderbilt Journal of Transnational Law

Recent Development--

In August 1991, eighteen years after diplomats and scholars completed the Convention Providing a Uniform Law on the Form of an International Will (Washington Convention), the United States Senate consented to ratification. Before the Washington Convention enters into force, however, the United States Congress must enact federal legislation that requires each of the fifty states to recognize the Convention and its prescribed form of an international will.

The Washington Convention is the result of the Diplomatic Conference on Wills which convened in Washington, D.C., in October 1973. Its primary objective is to provide testators with a common means …

The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson

Faculty Publications

No abstract provided.

Mercy Killing And The Right To Inherit, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.

Inheritance Rights Of Cryogenically-Preserved "Preembryos": An Analysis Of Davis V. Davis, Steve Murphy

Brigham Young University Journal of Public Law

No abstract provided.

Defeasible Fees, State Action, And The Legacy Of Massive Resistance, Jonathan L. Entin

William & Mary Law Review

No abstract provided.

The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson

Washington and Lee Law Review

No abstract provided.

Elder Law In The Nineties, Peter J. Strauss

Articles & Chapters

The need to reconsider estate planning, placing a greater emphasis on life planning, is the theme of Peter J Strauss's essay. He provides an overview of the status of the elderly in the United States and reminds the reader that the legal profession has not yet adequately addressed the needs of this segment of the population. The life planning components are discussed and corporations are urged to attend to such employee planning needs so as to enhance productivity at work and to improve the quality of their employees' lives.

Can Debtors Disclaim Inheritances To The Detriment Of Their Creditors?, Stephen E. Parker

Loyola University Chicago Law Journal

No abstract provided.

Bases Para La Regulación Jurídica Del Crédito Al Consumo, Martin Paolantonio, Salvador Bergel

Martin Paolantonio

Análisis de lege ferenda, con referencias de derecho comparado, sobre la conveniencia y alternativas para una regulación particular del crédito al consumo. El trabajo señala las principales características del crédito al consumo que explican porqué en el derecho comparado es habitual un tratamiento separado respecto de la disciplina general de tutela del consumidor

Distribución Comercial, Control Externo Y Quiebra, Martin Paolantonio

Martin Paolantonio

A propósito de un fallo judicial, un análisis de la posibilidad de extender la quiebra en casos de control externo, particularmente en virtud de contratos de distribución comercial

El Privilegio Del Acreedor Laboral Ante La Continuación De La Explotación, Martin Paolantonio, Eduardo Moccero

Martin Paolantonio

Nota a fallo analizando el alcance del privilegio de los acreedores laborales cuando la empresa fallida continúa realizando actividades comerciales

La Directiva De La Comunidad Económica Europea Sobre Las Cláusulas Abusivas En Los Contratos Celebrados Con Consumidores, Martin Paolantonio, Salvador Bergel

Martin Paolantonio

Análisis de la directiva comunitaria sobre cláusulas abusivas y su implementación

Los Límites De La Responsabilidad Del Controlante En Los Supuestos De Contratos De Distribución Comercial (Agencia, Concesión, Distribución Y Franquicia), Martin Paolantonio, Salvador Bergel

Martin Paolantonio

Análisis de la responsabilidad del principal en los contratos de distribución comercial, y sus límites en situaciones de insolvencia

Family Surrogate Laws: A Necessary Supplement To Living Wills And Durable Powers Of Attorney, 38 Vill. L. Rev. 103 (1993), Ardath A. Hamann

UIC Law Open Access Faculty Scholarship

No abstract provided.

Spendthrift Trusts: It's Time To Codify The Compromise, Anne S. Emanuel

Faculty Publications By Year

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson

University of Richmond Law Review

The 1993 session of the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia (the code). In addition to this legislation, there were five cases from the Supreme Court of Virginia in the year ending June 1, 1993 which involve issues of interest to both the general practitioner and the specialist in wills, trusts, and estates. This article analyzes each of these leg- islative and judicial developments.

Transfer Of Property By Inheritance And Bequest In Biblical Law And Tradition, Richard H. Hiers

UF Law Faculty Publications

In what follows, we first review briefly the kinds of property subject to transfer by inheritance or bequest. Next, we examine texts pertaining to intestate succession - that is, transfer of property by operation of law upon the death of the property holder without explicit provision by will or bequest as to who will inherit or take afterwards. As a summary expression, such transfers will be designated as "inheritance." In this context, we note the relevance of certain provisions regarding levirate marriage and the Year of Jubilee. We also consider the problematic nature of the so-called birthright practice in this …

A Primer On Kentucky Intestacy Laws, Carolyn S. Bratt

Law Faculty Scholarly Articles

Some form of inheritance has existed since ancient times. The biblical story of Esau, who sold his birthright to his younger brother Jacob for a mess of potage, demonstrates the long-standing recognition of inheritance rights. Although the United States Constitution does not explicitly guarantee to the owner of property a right to transmit that property upon death to another person, the United States Supreme Court has held that a total abrogation of the right of inheritance without the payment of just compensation is unconstitutional.

Every state has a system of inheritance created by statute and by case law. State inheritance …

Estate Planning In The Nineties: Friday The Thirteenth, Chapter 14: Jason Goes To Washington--Part I, Martin D. Begleiter

Kentucky Law Journal

No abstract provided.

A Primer On Kentucky Intestacy Laws, Carolyn S. Bratt

Kentucky Law Journal

No abstract provided.

Will Substitutes Under The Revised Uniform Probate Code, Grayson M.P. Mccouch

UF Law Faculty Publications

Recent years have witnessed a dramatic increase in probate avoidance. Revocable trusts, joint-and-survivor or pay-on-death (“POD”) bank accounts, transfer-on-death (“TOD”) security registrations and other will substitutes have proliferated and emerged as successful competitors of the probate system. In response to this “nonprobate revolution,” the drafters of the Uniform Probate Code (“UPC”) have begun to reconsider the scope and direction of probate reform. The 1989 and 1990 UPC revisions reflect a new emphasis on integrating the law of probate and nonprobate transfers.

Nevertheless, the nonprobate revolution remains incomplete. Although the revised UPC establishes uniform constructional rules for wills and will substitutes, …