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Case Note: In Re Estate Of Brown (Tenn. 2013), Lee T. Nutini
Case Note: In Re Estate Of Brown (Tenn. 2013), Lee T. Nutini
Lee T Nutini
A case note analyzing the current conflict in Tennessee precedent concerning contract-based will contests and their jurisdictional challenges. This article is now published in the Tennessee Law Review and is available on Westlaw or LexisNexis at 80 Tenn. L. Rev. 883.
Inheriting Inequality: Wealth, Race, And The Laws Of Succession, Palma Joy Strand
Inheriting Inequality: Wealth, Race, And The Laws Of Succession, Palma Joy Strand
palma joy strand
The article begins by documenting deep inequality in the form of Black-White wealth disparities: While the overall wealth distribution in the United States is highly unequal from both historical and international perspectives, racial wealth disparities are particularly acute, with median Black net worth approximately a tenth of median White net worth (as compared to median Black income that is approximately two-thirds of median White income). Next, the article ties the perpetuation of this inequality to current inheritance law. It then confronts this inequality as a civil rights issue in terms of its social effects, its historical causes, and legal avenues …
Got Premium? Costanza V. C.I.R. And The Tax Treatment Of Intrafamily Scins Cancelled By Death, Gadi Zohar
Got Premium? Costanza V. C.I.R. And The Tax Treatment Of Intrafamily Scins Cancelled By Death, Gadi Zohar
Gadi Zohar
In 2003, the Sixth Circuit Court of Appeals overturned a Tax Court determination that the self-canceling installment note (SCIN) created by Duilio Costanza and his son, Michael, was a gift because it lacked the features of an arms-length transaction. It is the author's assertion that 1) the Sixth Circuit Court of Appeals overstepped its standard of review, and 2) both courts were lacking in an analysis of the most important evidence of a bona fide transaction: the consideration. Consideration for the transaction should have included a premium accounting for the risk that Duilio would die before the term of the …
Adr Gone Wild!: One State’S Experience With A Radical Trust And Estate Dispute Resolution Act, Kirsten M. Elliott
Adr Gone Wild!: One State’S Experience With A Radical Trust And Estate Dispute Resolution Act, Kirsten M. Elliott
Kirsten M Elliott
This paper explores one state’s use of a radical alternative dispute resolution act in the area of wills and trusts. While the primary focus of this paper is to explore a unique Washington law –the Trust and Estate Dispute Resolution Act (TEDRA) – it is important to note that similar, if not identical sets of statutes exist in other states. TEDRA was passed in 1999 as a means for providing for mandatory alternative dispute resolution in the area of trusts and estates, namely mediation, arbitration, or private agreement between the parties. Recently, Idaho passed a nearly identical Act and these …