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Full-Text Articles in Law
Trust Planning And The Washington State Capital Gains Tax, Jadrian M. Coppieters
Trust Planning And The Washington State Capital Gains Tax, Jadrian M. Coppieters
Seattle University Law Review SUpra
On April 25, 2021, the Washington state legislature enacted a new state capital gains tax. Prior to the enactment of the new state capital gains tax, Washington had been one of the few states that did not impose a tax on either income or capital gains. The limitations imposed by the Washington state constitution have forced the legislature to characterize the tax as an excise tax, rather than treat it as an income tax as would the federal government and every other state. Based on the statute’s structure and its presentation as an excise tax, whether intentionally or unintentionally, the …
Supra Synopses, Ryan W. Dumm, Laura Turczanski
Supra Synopses, Ryan W. Dumm, Laura Turczanski
Seattle University Law Review SUpra
No abstract provided.
A Tragedy Of The Commons: Property Rights Issues In Shanghai Historic Residences, Kara Phillips, Amy Sommers
A Tragedy Of The Commons: Property Rights Issues In Shanghai Historic Residences, Kara Phillips, Amy Sommers
Faculty Articles
This article explores the tensions between China’s newly privatized model of urban housing ownership and its socialist foundations. Through a combination of interviews and local research, the authors investigate the evolution of property ownership in Shanghai’s architecturally-distinctive stock of historic housing, encompassing various architectural periods and styles (including leading examples of Art Deco), which have gone through periods of private ownership (pre-1949), gradual socialization (1949-1965), militant squatting and occupation (1966-1976), and now privatization (1977 to current). Originally single-family residences, many were gerrymandered into multi-family units, in which the original owner/resident was relegated a small portion of space, and the remainder …
The Statutory Community Property Agreement As A Will Substitute On The Death Of The Second Spouse, William Oltman, Mark Reutlinger
The Statutory Community Property Agreement As A Will Substitute On The Death Of The Second Spouse, William Oltman, Mark Reutlinger
Faculty Articles
This article reviews an amendment to the statutory community property agreement. It outlines intricacies of the statute, and includes in its discussion many noteworthy cases.