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Apportionment Of The Federal State Tax In The Absence Of Statute Or An Expression Of Intention, William P. Sutter
Apportionment Of The Federal State Tax In The Absence Of Statute Or An Expression Of Intention, William P. Sutter
Michigan Law Review
Federal law now provides in sections 826 (c) and (d) of the Internal Revenue Code that life insurance and property transferred by appointment shall bear their proportionate tax burden. It does not contain similar provisions with respect to other types of non-probate property. At the present time, twenty states provide by statute for some sort of apportionment of estate taxes. Two states have statutes restricting apportionment in some degree. In the rest, the matter rests in the discretion of the courts. I propose to discuss in this article the situation in those areas where no statutory guidance exists.
Restraints On Alienation Of Legal Interests In Michigan Property: I, William F. Fratcher
Restraints On Alienation Of Legal Interests In Michigan Property: I, William F. Fratcher
Michigan Law Review
During the century and a half which followed the Norman Conquest, the owner of land who attempted to transfer it might meet with opposition from three interested parties, his feudal overlord, his heir apparent and his tenant. His feudal overlord might object to a transfer by way of substitution, that is, one under the terms of which the transferor did not retain a reversion; because the proposed transferee was not a suitable person to perform the feudal services due for the land. As these services were frequently of a personal or military nature such an objection was not necessarily captious. …
Real Property-Notice-Recitals In Unrecorded Deeds In Chain Of Title, James S. Taylor
Real Property-Notice-Recitals In Unrecorded Deeds In Chain Of Title, James S. Taylor
Michigan Law Review
The plaintiff, Eiring, owner of all rights in a tract of land, attempted to convey certain mineral rights to Earnest by deed. The alleged rights passed from Earnest by subsequent mesne conveyances to McMillan, and, on the death of McMillan, to the defendant as trustee. Eiring brought an action against the defendant in statutory trespass to try title to the land. In the deed from Eiring to Earnest blank spaces were left in the granting clause. Held, the blank spaces rendered the deed void, and the deficiency was not cured by reference to another indefinite deed. After holding this, …