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Full-Text Articles in Law
Married In Kentucky: A Surviving Spouse's Dower Right In Personalty, Elizabeth S. Muyskens
Married In Kentucky: A Surviving Spouse's Dower Right In Personalty, Elizabeth S. Muyskens
Kentucky Law Journal
No abstract provided.
A Widow's Dower Rights--Kentucky Dower Rights; On Intestacy Or Upon Renunciation Of Her Husband's Will, Nelson E. Shafer
A Widow's Dower Rights--Kentucky Dower Rights; On Intestacy Or Upon Renunciation Of Her Husband's Will, Nelson E. Shafer
Kentucky Law Journal
No abstract provided.
Taxation - Federal Estate Tax - Claims Arising Out Of An Antenuptial Agreement As Deductions From Gross Estate, Charles E. Nadeau
Taxation - Federal Estate Tax - Claims Arising Out Of An Antenuptial Agreement As Deductions From Gross Estate, Charles E. Nadeau
Michigan Law Review
An antenuptial agreement provided that in the event the wife survived her husband she would receive $50,000 in lieu of her dower rights. After his death the executors paid this sum, and then sought to deduct it from the gross estate as a claim against the estate. In affirming the Board of Tax Appeals the court held that marriage and relinquishment of dower were not "an adequate and full consideration in money or money's worth" and hence the claims were not deductible under the Revenue Act of 1926. Empire Trust Co. v. Commissioner of Internal Revenue, (C. C. A. …