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Full-Text Articles in Law
Community Property Marital Settlements: The Problem And A Proposal, Roland L. Hjorth
Community Property Marital Settlements: The Problem And A Proposal, Roland L. Hjorth
Washington Law Review
This article is an attempt to deal with the "larger whole" of community property divisions. It concludes with a proposal that, inasmuch as marriages in community property states are similar to partnerships, the dissolution of marriages should be treated for tax purposes in a manner similar to the dissolution of partnerships.
The Transmission Of Wealth At Death In A Community Property Jurisdiction, John R. Price
The Transmission Of Wealth At Death In A Community Property Jurisdiction, John R. Price
Washington Law Review
This article reports the results of an empirical study of the distribution, disposition and taxation of wealth at death in a community property state—Washington. The study was undertaken in order to extend the existing data base regarding the transmission of property at death to two new areas: (1) the community property states; and (2) transfers by way of probate avoidance devices. The existing data base is derived primarily from three relatively recent studies of the transmission of wealth at death through the estate administration process in common law property states. They provided answers to a host of very important and …