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Full-Text Articles in Law
The Strange Case Of Dr. Jekyll's Will: A Tale Of Testamentary Capacity, Stephen R. Alton
The Strange Case Of Dr. Jekyll's Will: A Tale Of Testamentary Capacity, Stephen R. Alton
Stephen Alton
Robert Louis Stevenson’s classic novella, The Strange Case of Dr. Jekyll and Mr. Hyde, published in 1886, is the well-known tale of a respected scientist (Dr. Henry Jekyll) who transforms himself into an evil-doer (Mr. Edward Hyde). While the work raises issues of tort and criminal liability, this article analyzes the legal issues presented by one particular and crucial plot device that Stevenson employs—the last will of Dr. Jekyll. This will so obsesses Jekyll’s friend and solicitor, Gabriel John Utterson (through whose eyes the story unfolds), that he is impelled to seek the truth behind his friend’s relationship to Hyde. …
The Estate Planning Perils Of 2010 And Beyond, Brett T. Bradford
The Estate Planning Perils Of 2010 And Beyond, Brett T. Bradford
Brett T. Bradford
This paper explores the confusion surrounding the repeal of the federal estate tax for the year 2010. The Economic Growth Tax Relief Reconciliation Act gradually scaled down the federal estate tax and eventually repealed the tax in 2010. The Act has a sunset provision that would return the tax to a much higher rate than has been seen in recent times. This paper explores the history, intent and purpose of federal estate taxes; the intent and purpose behind the repeal in EGTRAA; and what attempts congress has made to fix the mess.
Shoemaker V. Gindlesberger: The Lack Of Privity Defense Survives, But Just Barely, Alan Newman
Shoemaker V. Gindlesberger: The Lack Of Privity Defense Survives, But Just Barely, Alan Newman
Alan Newman
In Shoemaker v. Gindlesberger, decided in May of this year, the Ohio Supreme Court held that: “A beneficiary of a decedent's will may not maintain a negligence action against an attorney for the preparation of a deed that results in increased tax liability for the estate.” In doing so, the Court approved and followed its 1987 decision in Simon v. Zipperstein. Under Zipperstein, an attorney who prepares a will for a client can not be liable in negligence to a third person the client intended to benefit under the will unless (i) the third person was in privity with the …
The Evolution Of Women's Rights In Inheritance, Kristine Knaplund
The Evolution Of Women's Rights In Inheritance, Kristine Knaplund
Kristine Knaplund
No abstract provided.
Conflicts In Cross-Border Enforcement Of Tax Claims, Andrew Grossman
Conflicts In Cross-Border Enforcement Of Tax Claims, Andrew Grossman
Andrew Grossman
Some recent academic studies have argued, with few provisos, for abandonment of the rule traditional in both common- and civil-law jurisdictions barring the enforcement of foreign tax claims and judgments in the absence of a specific treaty engagement to the contrary. To equate public-law debts with private debts, and to make judgments for such debts enforceable across borders in the manner of the Uniform Foreign Money-Judgments Recognition Act, without addressing the special nature of tax claims and the way in which they may arise in bankruptcy, involuntary liquidation of assets, and arise in tandem and across borders, is bound to …
The Proceeds Of Office-Holder Actions Under The Insolvency Act: Charged Assets Or Free Estate?, Adrian Walters, J. Armour
The Proceeds Of Office-Holder Actions Under The Insolvency Act: Charged Assets Or Free Estate?, Adrian Walters, J. Armour
Adrian J Walters
No abstract provided.