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Full-Text Articles in Law
Corporations Insuring Employees' Lives, E. Ralph Cotham, Iv
Corporations Insuring Employees' Lives, E. Ralph Cotham, Iv
Vanderbilt Law Review
The Sixth Circuit Court of Appeals' in 1959 reversed a tax court holding that a life insurance contract taken out by a corporation to insure an employee's life was a wagering contract because neither the corporation nor the beneficiary possessed an insurable interest in the employee's life and that the proceeds were thus not excludible as an amount received "under a life insurance contract." In 1964 the Fifth Circuit Court of Appeals affirmed a federal district court's judgment entered on a jury's verdict that a corporation, which was both owner and the beneficiary of a life insurance policy, had no …
Policyholders' Interest Income From Life Insurance Under The Income Tax, Richard Goode
Policyholders' Interest Income From Life Insurance Under The Income Tax, Richard Goode
Vanderbilt Law Review
Life insurance policies usually combine pure insurance and saving features. This fact is recognized by the industry and by those who draw up national economic accounts but is not fully reflected in the income tax. None of the return on saving through life insurance is taxed to a policyholder prior to the maturity, redemption, or surrender of a policy. Part of the return, but apparently only a small fraction of the total, is taxed when policies mature for reasons other than the death of the insured or are redeemed or surrendered. Inasmuch as most forms of investment income are taxable, …
Book Reviews, Harold W. Holt (Reviewer), Harold G. Wren (Reviewer), Walter Chandler (Reviewer), Harold W. Hannah (Reviewer)
Book Reviews, Harold W. Holt (Reviewer), Harold G. Wren (Reviewer), Walter Chandler (Reviewer), Harold W. Hannah (Reviewer)
Vanderbilt Law Review
Marital Property in Conflict of Laws By Harold Marsh, Jr. Seattle: University of Washington Press, 1952. Pp.
reviewer: Harold Wright Holt
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Life Insurance and Estate Tax Planning By William J. Bowe Nashville: Vanderbilt University Press, November 1952 Revision. Pp. 109.$2.10
reviewer: Harold G. Wren
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Caruthers' History of a Lawsuit Seventh Edition by Sam Gilreath Cincinnati: The W. H. Anderson Company, 1951. Pp. 1088. $17.50.
reviewer: Walter Chandler
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Legal Status of the Tenant Farmer in the Southeast By Charles S.Mangum Chapel Hill: University of North Carolina Press, 1952.Pp. viii, 478, $7.50.
reviewer: Harold W. Hannah
Book Reviews, Robert J. Lynn (Reviewer), William J. Bowe (Reviewer), Samuel J. Foosaner (Reviewer), Stanley D. Ross (Reviewer)
Book Reviews, Robert J. Lynn (Reviewer), William J. Bowe (Reviewer), Samuel J. Foosaner (Reviewer), Stanley D. Ross (Reviewer)
Vanderbilt Law Review
Handbook on the Law of Future Interests
By Lewis M. Simes
St.Paul, West Publishing Co., 1951. Pp. xv, 495. $8.00
reviewer: Robert J. Lynn
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Tax Savings in Real Estate Transactions
Prepared by Bureau of Analysis, Davenport, Iowa. Chicago: Published under auspices of National Institute of Real Estate Brokers of the National Association of Real Estate Boards, 1951. Pp. 98. $5.00
reviewer: William J. Bowe
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Income Tax Treatment of Life Insurance proceeds and other Tax Articles
By William J. Bowe
Nashville: Vanderbilt University Press,1951. Pp. 90. $2.10
reviewer: Samuel J. Foosaner
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Justice According to Law
By Roscoe Pound …
Book Reviews, William J. Bowa Reviewer, Emmett Conner (Reviewer), Charles K. Cosner (Reviewer), Charles E. Clark (Reviewer), Joseph Trachman (Reviewer)
Book Reviews, William J. Bowa Reviewer, Emmett Conner (Reviewer), Charles K. Cosner (Reviewer), Charles E. Clark (Reviewer), Joseph Trachman (Reviewer)
Vanderbilt Law Review
Minimum Standards of Judicial Administration
Edited by Arthur T. Vanderbilt
Published by The Law Center of New York University for The National Conference of Judicial Councils, 1949. Pp. xxxii,752. $7.50
reviewer: William J. Bowa
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Availability for Work
By Ralph Altman
Cambridge: Harvard University Press, 1950. Pp. 350. $4.50
reviewer: Emmett Conner, Charles K. Cosner
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Forrester's Edition of Dobie and Ladd's Cases and Materials on Federal Jurisdiction and Procedure
By Ray Forrester
St. Paul: West Publishing Co., 1950, Pp. vii, 990. $8.50
reviewer: Charles E. Clark
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Life Insurance and Estate Tax Planning
By William J. Bowe
Nashville: Vanderbilt …
Life Insurance, The Forbidden Fruit, William J. Bowe
Life Insurance, The Forbidden Fruit, William J. Bowe
Vanderbilt Law Review
Until recently life insurance has represented the most impenetrable stronghold of the professional tax avoider and his advisors. As a vehicle for the transmission of wealth to future generations with minimum tax levies, it stood unrivaled. During a policyholder's life the value of his policy for gift tax purposes was and is measured by replacement cost.' Under applicable regulations during the thirties, when insurance was transferred by way of inter vivos gift the tremendous increase in value of the policy that came with death escaped gift tax, income tax, and estate tax. But since 1941 the situation has been reversed …