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Full-Text Articles in Law
Restricting Funeral Expense Deductions, William A. Drennan
Restricting Funeral Expense Deductions, William A. Drennan
Dickinson Law Review (2017-Present)
During the Middle Ages, the wealthy often requested burial in mass graves with their fellow mortals, as a sign of humility. But since the rise of the cult of the individual during the Renaissance, individual burial plots have been an expression of prestige, wealth, and social status for some. For example, Leona Helmsley, real estate baroness and “Queen of Mean,” dedicated $3 million upon her death for the care and maintenance of her 1300 square foot, $1.4 million mausoleum. Respectful disposition of the body is a hallmark of civilization and a common law requirement of estate administration, but an extravagant …
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
University of Richmond Law Review
No abstract provided.
Tax Planning: Foreign Investment In United States Real Property, William H. Newton Iii
Tax Planning: Foreign Investment In United States Real Property, William H. Newton Iii
Georgia Journal of International & Comparative Law
No abstract provided.
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
University of Richmond Law Review
No abstract provided.
Spousal Election: Suggested Equitable Reform For The Division Of Property At Death, Angela M. Vallario
Spousal Election: Suggested Equitable Reform For The Division Of Property At Death, Angela M. Vallario
All Faculty Scholarship
Testators have traditionally enjoyed immense discretion in directing the disposition of their wealth upon death; however, when a spouse survives the testator, public policy dictates a limitation on the testator's ability to dispose of property. American jurisdictions impose this limitation through the elective share in common law states and by the nature of property ownership in community property states. Ideally, this limitation should ensure equitable financial protection for the surviving spouse and protect his or her interest in assets that were accumulated with the decedent, yet the current elective share methods fall short of these goals.
Trusts And Estates -- Pour-Over Wills -- Bequest To Subsequently Amended Trust Upheld Under Doctrine Of Independent Significance, David Finkleman
Trusts And Estates -- Pour-Over Wills -- Bequest To Subsequently Amended Trust Upheld Under Doctrine Of Independent Significance, David Finkleman
Michigan Law Review
Testator created an inter vivos trust, reserving a power to amend or revoke. Thereafter, he executed his will which left the residue of his estate to the trustee to be used according to the terms of the trust. Subsequently, testator executed an unattested instrument which altered the beneficial interests in the trust property. At testator's death, his executor petitioned the probate court for instructions whether the residue passed according to the trust's original terms, its amended terms, or whether the bequest failed, resulting in intestacy. On certification to the Supreme Judicial Court of Massachusetts, held, there was an effective …
Trusts - Interchangeability Of The Inter Vivos Trust And The Will - Various Tests Of Trust Validity, Stephen B. Flood S.Ed.
Trusts - Interchangeability Of The Inter Vivos Trust And The Will - Various Tests Of Trust Validity, Stephen B. Flood S.Ed.
Michigan Law Review
This comment will be devoted to an examination of various tests of trust validity in this setting and their relative utility as tools for analysis.
Dispositions Of Property To Unincorporated Non-Profit Associations, Harold A.J. Ford
Dispositions Of Property To Unincorporated Non-Profit Associations, Harold A.J. Ford
Michigan Law Review
It now becomes necessary to examine the cases in which the disposition could not be treated as one to the existing members. This treatment will disclose that some courts have been prepared to regard some dispositions to associations as being for the purposes of the association. The only way in which property may be devoted to a purpose without conferring beneficial interests on particular individuals is by a trust. Accordingly in many instances the disposition takes effect as a trust.