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Full-Text Articles in Law
A Comment On Unification, Grayson M.P. Mccouch
A Comment On Unification, Grayson M.P. Mccouch
UF Law Faculty Publications
This Article discusses recent proposals aimed at unifying the law of wills and nonprobate transfers. The author notes that default rules of construction present the strongest case for unification, but contends that distinctions between wills and nonprobate transfers remain important in the areas of formalities and restrictions affecting third-party rights. The author concludes that the policy goal should be to allow wills and nonprobate transfers to operate smoothly as complementary methods of deathtime wealth transmission.
Estate Of Strangi, Section 2036, And The Continuing Relevance Of Byrum, Brant J. Hellwig
Estate Of Strangi, Section 2036, And The Continuing Relevance Of Byrum, Brant J. Hellwig
Scholarly Articles
This report analyzes the potential application of section 2036(a) to limited partnerships employed for estate planning purposes, using the facts of Tax Court case of Estate of Strangi v. Commissioner as a guide. Particular emphasis is placed on the Commissioner's argument for inclusion under section 2036(a)(2) based on the taxpayer's control over the property transferred to the partnership, as well as the taxpayer's argument under the Supreme Court case of United States v. Byrum that the existence of the taxpayer's fiduciary duty to the partnership negates the application of section 2036 altogether. The report concludes that, because the essential facts …
An Objective Test Of Transfers In Contemplation Of Death, Ivan C. Rutledge, Charles L.B. Lowndes
An Objective Test Of Transfers In Contemplation Of Death, Ivan C. Rutledge, Charles L.B. Lowndes
Articles by Maurer Faculty
No abstract provided.