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Articles 1 - 8 of 8
Full-Text Articles in Law
The Interstate Child And Uniform Legislation: A Plea For Extra-Litigious Proceedings, Albert A. Ehrenzweig
The Interstate Child And Uniform Legislation: A Plea For Extra-Litigious Proceedings, Albert A. Ehrenzweig
Michigan Law Review
When I originally offered my re-interpretation of prevailing practice, I did not feel that it would be expedient to make suggestions for alternative solutions because I was then convinced that the courts were doing the very best they could with the procedural tools at their disposal and that there was little hope for an improvement of those tools. However, there is such hope now, and the time has come to help in the search for new answers. In the following discussion, I shall comment on two current proposals for uniform and federal legislation and shall attempt to formulate a tentative …
Widow's Succession In Common-Law Property State To Husband's Rights In Her Half Of Community Property Is Taxable And Valued At One-Half Of Entire Community--In Re Kessler's Estate, Michigan Law Review
Widow's Succession In Common-Law Property State To Husband's Rights In Her Half Of Community Property Is Taxable And Valued At One-Half Of Entire Community--In Re Kessler's Estate, Michigan Law Review
Michigan Law Review
While residing with his wife in California, decedent purchased stock, which under California law became community property. The couple later moved to Ohio, a common-law property state, where decedent died. An Ohio probate court approved the executor's determination that the widow's one-half interest in the stock was not subject to the Ohio succession tax. On appeal by the state tax commissioner to the Ohio Supreme Court, held, reversed, three judges dissenting. A wife's succession to her husband's right to manage and control her half of the community property is subject to the Ohio succession tax on joint and survivorship …
Net Operating Loss Sustained By Taxpayer Prior To Marriage Cannot Be Applied Subsequently Against Spouse's Income- Calvin V. United States, Michigan Law Review
Net Operating Loss Sustained By Taxpayer Prior To Marriage Cannot Be Applied Subsequently Against Spouse's Income- Calvin V. United States, Michigan Law Review
Michigan Law Review
Prior to marriage, plaintiff-wife sustained net operating losses which she was entitled to carry over under section 172 of the Internal Revenue Code. For the year 1959, the plaintiffs filed a joint return in which they applied the wife's net operating loss carryover deduction to both of their incomes. The Commissioner allowed the loss carryover to be applied to the wife's but not to the husband's income. In a suit for refund of taxes withheld from the husband's wages, held, judgment for defendant. If a husband and wife elect to file a joint return, net operating losses sustained by …
An Inquiry Into The Utility Of "Domicile" As A Concept In Conflicts Analysis, Russell J. Weintraub
An Inquiry Into The Utility Of "Domicile" As A Concept In Conflicts Analysis, Russell J. Weintraub
Michigan Law Review
No attempt is made here to conduct an exhaustive case study of any one particular area in which the concept of "domicile" is used as a tool for analysis in the conflict of laws. A number of thorough and useful studies have been made in narrow areas and are cited at appropriate places in the body of this article. Instead, this article will review the use of "domicile" in analyzing certain typical conflicts problems, particularly its use as the contact or pointing word in choice of law rules concerning the testate and intestate distribution of movables, and, as is newly …
Widows' Allowances And Marital Deductions-The Date-Of-Death Rule, Michigan Law Review
Widows' Allowances And Marital Deductions-The Date-Of-Death Rule, Michigan Law Review
Michigan Law Review
In every state there are statutes that provide for widows' allowances in an attempt to assure adequate support for widows during the time it takes to settle their husbands' estates. A common feature in most of these state support statutes is that the local probate judge is permitted to order an amount which the court finds to be reasonably necessary for the maintenance of the widow during the period of settlement to be set aside for her from the rest of the estate. The maximum amount permitted, the method of payment, the duration of the allowance, the extent to which …
Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky
Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky
Michigan Law Review
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-parents. As children will, it brought much joy and only occasional moments of dismay and concern during its early, formative years. But one day it entered the terrible teens, and at age sixteen it became, like many teen-agers, baffling, confusing, and frustrating, giving rise to frenzied attempts to cope with and control the complexities of its behavior. Its name? The Federal Estate Tax Marital Deduction.
Reasonable Separation Agreement Executed On Understanding That Wife Would Obtain Foreign Divorce Is Invalid-Viles V. Viles, Michigan Law Review
Reasonable Separation Agreement Executed On Understanding That Wife Would Obtain Foreign Divorce Is Invalid-Viles V. Viles, Michigan Law Review
Michigan Law Review
In July 1951, plaintiff and her husband, both New York residents, separated under a temporary agreement entitling the wife to 400 dollars a month for support. Soon thereafter, the husband urged his wife to divorce him, but she would not assent unless he raised her support payments to 459 dollars per month. This increase was embodied in a permanent separation agreement, executed in October 1951, which the husband signed on the oral understanding that the wife would obtain a divorce in the Virgin Islands. The wife journeyed to the Virgin Islands and, in December 1951, obtained a valid divorce decree. …
Legislation Requiring Child To Support Mother In State Asylum Is A Denial Of Equal Protection-Department Of Mental Hygiene V. Kirchner, Michigan Law Review
Legislation Requiring Child To Support Mother In State Asylum Is A Denial Of Equal Protection-Department Of Mental Hygiene V. Kirchner, Michigan Law Review
Michigan Law Review
The California Department of Mental Hygiene brought suit under section 6650 of the state's Welfare and Institutions Code, a provision commonly known as a relative support statute, against the administratrix to recover 7,500 dollars from the intestate's estate. This amount represented the cost of food, housing, and treatment received by intestate's mother in a state mental hospital during the four years she had been confined there following a civil sanity hearing. Plaintiff was granted judgment on the pleadings. On appeal to the California Supreme Court, held, reversed. Since mental hospitals serve a proper public function, it is a denial …