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Full-Text Articles in Law

The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn Jan 1980

The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn

Articles

The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, along with the split-income provisions of the income tax law and the marital deduction and split-gift provisions of the gift tax law. The purpose was to give married residents of common law states approximately the same federal tax advantages that were available to married residents of community property states. Ordinarily, upon the death of a married resident of a community property state, only one-half of the community property is taxed in the decedent's estate. Section 2056 achieves approximately the same result for married ...


Perpetuity Statutes, Edwin C. Goddard Jan 1923

Perpetuity Statutes, Edwin C. Goddard

Articles

THE common law of perpetuities is one of the most interesting examples of almost pure judicial legislation. De Donis, The Statutes of Uses and of Wills, but gave wider scope to the development by the courts of rules of law to thwart the attempt of the great landowners to tie up their landed estates in their families in perpetuity. One body of rules to this end limited restraints upon alienation, another the creation of future interests vesting at too remote a period. Restriction of restraints upon alienation, and the rule against perpetuities, these two were developed for the same end ...


Joint Tenancy In Personal Property In Michigan, Ralph W. Aigler Jan 1922

Joint Tenancy In Personal Property In Michigan, Ralph W. Aigler

Articles

In Lober v. Dorgan, 215 Mich. 62, decided July 19, 1921, the court again wrestled with the problem which has troubled the Michigan courts for many years, as to whether the law of the state recognizes any such thing as joint ownership in personal property with the common law incident of survivorship. The facts presented a controversy between the estates of husband and wife, the latter having survived the former. A real estate mortgage had been given to "George W. Bush and Sarah Bush, his wife, of Gobleville, Michigan, as joint tenants, with sole right to the survivor." After the ...