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Full-Text Articles in Law
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Pepperdine Law Review
No abstract provided.
Wills, Trusts, And Estates, J. Rodney Johnson
Wills, Trusts, And Estates, J. Rodney Johnson
University of Richmond Law Review
No abstract provided.
Taxation - Federal Income Taxation - Problems Created By The Complex Trust Provisions Of The 1954 Code, Harvey A. Howard S.Ed.
Taxation - Federal Income Taxation - Problems Created By The Complex Trust Provisions Of The 1954 Code, Harvey A. Howard S.Ed.
Michigan Law Review
This comment will not be expository of all of the trust provisions but rather will attempt to deal with some of the more important interpretative difficulties likely to be encountered in the new law involving the taxation of the income of those trusts which may accumulate income, distribute corpus, or pay or set aside amounts for charitable purposes. It will be assumed that the reader is familiar with the basic statutory pattern of the trust sections of the new code.
Wills-Pretermitted Heir Statutes-Need To State Parent-Child Relationship In The Will., Nancy J. Ringland S.Ed.
Wills-Pretermitted Heir Statutes-Need To State Parent-Child Relationship In The Will., Nancy J. Ringland S.Ed.
Michigan Law Review
Plaintiff alleged that she was an adopted daughter of testator, and, by reason thereof, claimed to be a pretermitted heir, under a statute providing that if any person make his last will and die, leaving a child not named or provided for in such will, testator in so far as regards such child shall be deemed to die intestate, and such child shall be entitled to such proportion of the estate of the testator as if he had died intestate. Plaintiff's claim was based on two provisions in the will. In the first, the testator declared that he had had …
Administration Of Estates-Discretion Of Court In Appointment Of Administrator Contrary To Statutory Preference, Cornelia Groefsema S.Ed.
Administration Of Estates-Discretion Of Court In Appointment Of Administrator Contrary To Statutory Preference, Cornelia Groefsema S.Ed.
Michigan Law Review
The County Court, disregarding the statutory order of preference, appointed a disinterested third party administrator with the will annexed because of the conflict of interest between the grandchildren who were entitled to the appointment under the statute and the creditors. The grandchildren as heirs of the devisees in decedent's will claimed that the creditors' claims were barred by the laches of the former administrator, their nominee. The circuit court decided that the statute was mandatory and ordered the appointment of the grandchildren. The creditors appeal. Held, reversed. The original appointment by the county court of a disinterested person will …
Wills - Pretermitted Heirs
Michigan Law Review
In an action based on section 1550 of the Compiled Laws of 1929 providing that a child omitted from the will of a parent shall share as in intestate succession unless it appears that such omission was intentional, the question arose as to whether this intent could be shown by extrinsic evidence. Held, such evidence is admissible. O'Neall v. Her, 254 Mich. 631, 236 N. W. 890 (1931).