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The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt

Michigan Law Review

The Revenue Act of 1950 amended the estate tax provision dealing with transfers in contemplation of death, which has been on the books ever since the estate tax first appeared as a war emergency measure during World War I, by eliminating from this category all transfers made more than three years prior to the date of death. All transfers made within that period are deemed under the new law to have been made in contemplation of death (and hence are includible in the transferor's gross estate) unless the contrary is shown. Such a rebuttable presumption formerly was limited by the …

The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt

Michigan Law Review

The Revenue Act of 1950 amended the estate tax provision dealing with transfers in contemplation of death, which has been on the books ever since the estate tax first appeared as a war emergency measure during World War I, by eliminating from this category all transfers made more than three years prior to the date of death. All transfers made within that period are deemed under the new law to have been made in contemplation of death (and hence are includible in the transferor's gross estate) unless the contrary is shown. Such a rebuttable presumption formerly was limited by the …

Insurance-Construction Of Delivery-In-Good-Health Clauses In Life Insurance Policies [Farmers & Bankers Life Ins. Co. V. Baxley, Okla. 195o]

Washington and Lee Law Review

No abstract provided.

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 …