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Articles 7861 - 7890 of 8866
Full-Text Articles in Law
Foreword, Mayo A. Shattuck
Foreword, Mayo A. Shattuck
Vanderbilt Law Review
In order to get a proper measure of modern Estate Planning I think it may be useful to consider, very briefly, some aspects of its history. The family trust was born into our jurisprudence in an environment which had been moulded in that solid and immovable pyramid called feudalism. In that social order there was nothing of imaginative elasticity. Lateral allegiances or entanglements were as little known as lateral movements. All lines of authority moved from the top; all discharges of duties were rendered vertically to the liege lord next above. As with human relationships so also with property. The …
A Planner's Primer, William M. Reynolds
A Planner's Primer, William M. Reynolds
Vanderbilt Law Review
Anyone undertaking an assignment to write within a few pages under this comprehensive title must limit his coverage. This general article on a subject as intangible as estate planning omits entirely or gives short treatment to many considerations which may be of great importance to the conscientious planning of relatively complicated estate situations. Emphasis will be placed on the tax aspects of estate planning, particularly federal taxes, but consideration will be given to other aspects which may be of equal or even greater importance. This deliberate emphasis is certainly not intended to add to the misleading impression, too frequently held, …
Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn
Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn
Vanderbilt Law Review
The starting point in the determination of the federal estate tax is the valuation of the property included in the gross estate.' While the Internal Revenue Code does not use the term "fair market value" in defining the gross estate, the regulations promulgated by the Commissioner of Internal Revenue as an interpretation of the estate tax provisions of the Code provide that "the value of every item of property includible in the gross estate is the fair market value thereof." While a creditable argument could be made that Congress, in using the term "value" in defining the gross estate, intended …
Some Aspects Of Estate Planning In Tennessee, Alec B. Stevenson
Some Aspects Of Estate Planning In Tennessee, Alec B. Stevenson
Vanderbilt Law Review
Not many years ago a large New York bank circulated privately booklet with the provocative title "The Passing of the Simple Will." The choice of the title and the text itself underlined the complexities which surround the owner of property and his advisers when they jointly attempt to plan the disposition of a modern estate for modem needs. The now almost legendary owner of Blackacre could, indeed, write a simple will, quite effective and satisfactory as a plan for the disposition 'and use of the family property. One need scarcely recite the changes which have taken place in more recent …
Tennessee Death Taxes, Charles K. Cosner
Tennessee Death Taxes, Charles K. Cosner
Vanderbilt Law Review
The leading articles in this symposium stress the problems which federal death duties create in the planning of estates. The purpose of this note is to discuss the Tennessee Inheritance Tax,' and to indicate how its treatment of particular types of property and forms of ownership differs from the federal succession tax.
The federal tax poses no problem to the Tennessean of moderate means in planning his estate. By some elementary advance planning, all but very substantial estates may be made free of federal tax. In no event will an estate be subject to federal tax which is valued at …
Property, Wealth, Land Allocation, Planning And Development, By Myres Smith Mcdougal And David Haber (1948), Harry M. Cross
Property, Wealth, Land Allocation, Planning And Development, By Myres Smith Mcdougal And David Haber (1948), Harry M. Cross
Washington Law Review
Reviews and comments, direct and indirect, upon this new casebook, developed in furtherance of Professor McDougal's views on the proper functions of law schools, have appeared in print in several places. From some comments a seriously distorted picture of the book and its possible use is almost unavoidable-a circumstance that has persuaded me that the experience of one professor in its use can be helpful.
Unenforceability Of Racial Restrictive Covenants - Goetz V. Smith; Saunders V. Phillips
Unenforceability Of Racial Restrictive Covenants - Goetz V. Smith; Saunders V. Phillips
Maryland Law Review
No abstract provided.
Widow's Right To Dower In An Oil And Gas Lease--Van Camp V. Evans, B. A. Wells
Widow's Right To Dower In An Oil And Gas Lease--Van Camp V. Evans, B. A. Wells
Kentucky Law Journal
No abstract provided.
Right Of The Widow Of Lessee To Dowee In Oil And Gas Leases--Van Camp V. Evans, Norris W. Reigler
Right Of The Widow Of Lessee To Dowee In Oil And Gas Leases--Van Camp V. Evans, Norris W. Reigler
Kentucky Law Journal
No abstract provided.
Alternatives To Spendthrift Trusts In Kentucky, Calvert C. Little
Alternatives To Spendthrift Trusts In Kentucky, Calvert C. Little
Kentucky Law Journal
No abstract provided.
Valuation Of Property--Economic And Legal Standards, James W. Martin, Milford Estill
Valuation Of Property--Economic And Legal Standards, James W. Martin, Milford Estill
Kentucky Law Journal
No abstract provided.
Boundaries--Conflict Between Courses And Distances, Delbert L. Mclaughlin
Boundaries--Conflict Between Courses And Distances, Delbert L. Mclaughlin
Kentucky Law Journal
No abstract provided.
The Life Tenant And Injuries To The Remainder, F. H. Daugherty
The Life Tenant And Injuries To The Remainder, F. H. Daugherty
Kentucky Law Journal
No abstract provided.
Validity Of An Area Description In A Deed Which Purports To Convey Part Of A Larger Known Tract - Mcdonough V. Roland Park Co.
Maryland Law Review
No abstract provided.
Elements Of An Adverse User Sufficient To Start The Statute Of Limitations Running - Prescriptive Easement - Wilson V. Waters
Maryland Law Review
No abstract provided.
Equity-Disinterment Of Dead Body Buried In Another's Land, Richard H. Conn
Equity-Disinterment Of Dead Body Buried In Another's Land, Richard H. Conn
Michigan Law Review
Complainant sought a decree in equity compelling defendant, administratrix of the estate of one Abram London, to remove the body of deceased from a grave on land belonging to complainant. Complainant had purchased the land in 1934, but through error of the cemetery officials it was resold to London in 1944. London's wife was buried in the adjacent plot. Defendant contended that the relief requested would transgress London's wish to be buried adjacent to his wife. Held, decree granted. The body of a person buried in a grave belonging to another is not properly buried, and the court will …
Property - Construction Of Covenants Restricting Use Of Premises (Two Cases) (Schwarzchild V. Welborn, 1947; Jernigan V. Capps, 1948), William G. Clark
Property - Construction Of Covenants Restricting Use Of Premises (Two Cases) (Schwarzchild V. Welborn, 1947; Jernigan V. Capps, 1948), William G. Clark
William and Mary Review of Virginia Law
No abstract provided.
Suit For Partition Of Real Estate, Wallace R. Heatwole
Suit For Partition Of Real Estate, Wallace R. Heatwole
William and Mary Review of Virginia Law
No abstract provided.
Recent Cases, Law Review Staff
Recent Cases, Law Review Staff
Vanderbilt Law Review
CONFLICT OF LAWS--FULL FAITH AND CREDIT--DOMESTIC SEPARATE MAINTENANCE DECREE SURVIVES FOREIGN DIVORCE
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CONSTITUTIONAL LAW--DUE PROCESS--USE OF PEREMPTORY'CHALLENGE TO EXCLUDE ALL MEMBERS OF ACCUSED'S RACE FROM TRIAL JURY
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CONSTITUTIONAL LAW--FREEDOM OF SPEECH--USE OF AMPLIFICATION DEVICE IN PUBLIC PARK HELD WITHIN CONSTITUTIONAL GUARANTEE
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CONSTITUTIONAL LAW--SEARCHES AND SEIZURES--EVIDENCE OBTAINED WITHOUT SEARCH WARRANT INADMISSIBLE THOUGH SEIZED IN PROCESS OF LAWFUL ARREST
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CONSTITUTIONAL LAW--RACIALLY RESTRICTIVE COVENANTS--JUDICIAL ENFORCEMENT AS STATE ACTION
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CONTRACTS--BROKER'S COMMISSIONS--RIGHT TO RECOVER UNDERDOCTRINE OF SUBSTITUTED PERFORMANCE
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CONTRACTS--COMMERCIAL FRUSTRATION--REQUIREMENT THAT A BASIC PURPOSE OF THE CONTRACT BE FRUSTRATED
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CRIMINAL LAW--CUMULATIVE SENTENCES--EFFECT OF STATE PAROLE UPON COMMENCEMENT OF …
Taxation-Liens-Nature Of Federal Estate Tax Lien, David D. Ring
Taxation-Liens-Nature Of Federal Estate Tax Lien, David D. Ring
Michigan Law Review
At the time of his death, decedent owned certain land in fee simple. His executrix, authorized by an order of the probate court, sold the land to herself as an individual. Subsequently, the United States began condemnation proceedings against the land, paying an award into court. Before distribution of this award was ordered, the executrix in her individual capacity and as ostensible owner was permitted in accordance with statute to withdraw a part of this award. The withdrawal was made without prejudice to her right to the remainder if it proved more than sufficient to satisfy the claims of other …
Mortgages--"Depression Jurisprudence" --Remaining Effects In Statutory Law, John F. Buchman, Iii S.Ed.
Mortgages--"Depression Jurisprudence" --Remaining Effects In Statutory Law, John F. Buchman, Iii S.Ed.
Michigan Law Review
Periods of economic depression, to a far greater degree than more prosperous times, bring into sharp conflict the competing interests of debtor and creditor. This conflict becomes especially apparent in the field of mortgage law. The mortgagee-creditor wants to enforce payment of the debt according to the terms of the contract, taking advantage of the security for which he bargained. The mortgagor-debtor is anxious to protect, if possible, his own investment in the mortgaged property. Because of the vast number of cases which occurred during the 1930's in which it appeared unduly harsh and inequitable to accord mortgagees their traditional …
Specific Performance-Marketable Title To Realty-Perfecting Title By Litigation As An Incident To Specific Performance, J. R. Mackenzie S.Ed.
Specific Performance-Marketable Title To Realty-Perfecting Title By Litigation As An Incident To Specific Performance, J. R. Mackenzie S.Ed.
Michigan Law Review
The normal action on land contracts is two-sided, vendor against purchaser or purchaser against vendor, to settle the rights of the parties on the basis of the condition of V's title at the time of the decree. This action is quite satisfactory where V and P agree as to the condition of the title, whether free and clear or not, but must we adhere to this pattern when there is a controversy between them concerning the title? To make the question concrete, suppose that V claims he has an unencumbered fee simple while P asserts there is a paramount …
Water Boundaries, Tide And Shore Land Rights, John Scott Obenour Jr.
Water Boundaries, Tide And Shore Land Rights, John Scott Obenour Jr.
Washington Law Review
Waterfront property, though extremely popular in Washington, presents problems of ownership with which few residents are familiar. The effect of transitory water boundaries upon the divisible proprietary interests is especially complex since the present status of such boundaries is uncertain under our court's interpretation of the applicable statutes.
Eshheat-Bona Vacantia-Right Of State To Claim Unclaimed Royalty Payments Of A Corporation, N. S. Peterman
Eshheat-Bona Vacantia-Right Of State To Claim Unclaimed Royalty Payments Of A Corporation, N. S. Peterman
Michigan Law Review
The State of Arkansas brought suit against defendant to recover "various moneys, rents, royalties, credits, and other personal property, which had been unclaimed, forgotten, abandoned, or otherwise lost by-various persons," and which were allegedly in the possession of defendant. The state, not knowing who the previous owners were, submitted interrogatories to defendant which were designed to discover exactly what was in defendant's possession, and who had been the last known owners thereof. The state based its claim on the statutes and on the common law doctrine of bona vacantia. Defendant's demurrer was sustained. On appeal, held, affirmed. The state …
Equity-Laches And Estoppel As Barring Equitable Relief In Protection Of An Easement, Chester Lloyd Jones S.Ed.
Equity-Laches And Estoppel As Barring Equitable Relief In Protection Of An Easement, Chester Lloyd Jones S.Ed.
Michigan Law Review
Grantors had conveyed to plaintiff a certain lot in a subdivision with a provision "leaving a street sixty feet wide between Block Five . . . and the . . . tract herein conveyed." A plat of the addition, showing the street, had also been filed. Subsequently, the grantors conveyed to the defendant the land theretofore comprising the street. Construction on that land was begun and seventy-two days later when the building was 40 per cent completed and represented an expenditure of $2,000, plaintiff filed a suit to restrain interference with his easement, serving notice thereof on the defendant the …
Boundary Disputes In Washington, James R. Ellis
Boundary Disputes In Washington, James R. Ellis
Washington Law Review
Quarrels over the physical edges of land ownership still appear on court calendars with disturbing frequency, displaying their peculiar bitterness beyond all value involved. A major factor swelling this litigation has been confusion over the various legal doctrines available in these disputes. Boundary line problems are often capable of treatment on several similar grounds and occasionally present contradictory equities, but they need not be a legal quagmire. This comment will attempt to analyze certain of the formulae currently applied to boundary disputes in Washington with particular reference to the doctrines of Acquiescence and Recognition, Oral Agreement, and Estoppel in Pais. …
The Real Estate Broker's Statute In Washington, Lisle R. Guernsey
The Real Estate Broker's Statute In Washington, Lisle R. Guernsey
Washington Law Review
Shortly after its passage the validity of the statute was sustained against a constitutional attack on the ground of class legislation and the interference with the right of contract. In the case of sales of real property, only contracts between an agent or broker and an owner are covered by the statute. An "owner" includes one whose title is only equitable or a broker who is also an owner, but excludes one who merely has an option to buy land. The statute has been construed to cover only contracts to pay a commission. The test of what constitutes a commission …
Some Problems In Special Assessment District Obligations, Irvin Long
Some Problems In Special Assessment District Obligations, Irvin Long
Michigan Law Review
The question of the jurisdiction of a board or officer authorized to construct a local improvement and levy special assessments therefor has always been troublesome, and is particularly so when bonds or other obligations are issued in anticipation of the collection of such assessments. A vast amount of litigation has occurred in Michigan in recent years over drain district assessments, and bonds which such districts have issued. While this is of primary interest to Michigan lawyers and investors in public securities, many of the questions involved seem to be of such a general nature, so far as special assessment procedure …
Nuisance-Liability For Injury Caused By Encroaching Tree Roots, L. B. Lea
Nuisance-Liability For Injury Caused By Encroaching Tree Roots, L. B. Lea
Michigan Law Review
Plaintiff and defendant were ad joining landowners. Roots of poplar trees on defendant's land extended onto plaintiff's premises, clogging the sewage system and extracting such nutritional value from the land as to injure her lawn and flower garden. Plaintiff brought an action for damages and equitable relief. Judgment was rendered for defendant on demurrer. On appeal, held, reversed. The encroaching roots constituted an actionable nuisance. Plaintiff was not limited to the self-help remedy of cutting the roots at the boundary line. Mead v. Vincent, (Okla. 1947) 187 P. (2d) 994.
Contracts--Specific Performance-Defense Of Hardship Caused By Defendant's Improvements After Giving Option To Purchase, Robert E. Anstaett
Contracts--Specific Performance-Defense Of Hardship Caused By Defendant's Improvements After Giving Option To Purchase, Robert E. Anstaett
Michigan Law Review
In a lease of plaintiff's corner lot to defendant corporation in 1941, the latter granted plaintiff a five-year option to purchase adjacent lots owned by defendant for $35,000, which was then a fair price. In 1945 defendant's officers, overlooking the option agreement, authorized construction of a warehouse on the adjacent property. After defendant had expended about $20,000 in the construction, plaintiff exercised her option by giving notice to defendant. Upon defendant's refusal to convey, plaintiff sued for specific performance. The trial court dismissed the complaint. Held, reversed and remanded with instruction to decree specific performance upon condition that plaintiff …