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The Process Of Penal Law Reform—A Look At The Proposed Michigan Revised Criminal Code, Jerold H. Israel
The Process Of Penal Law Reform—A Look At The Proposed Michigan Revised Criminal Code, Jerold H. Israel
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T HE subject of this symposium, the proposed Michigan Revised Criminal Code (Proposed Code),' is the product of a three-year study by a Joint Committee of the State Bar. The study was undertaken pursuant to a 1964 resolution of the State Bar Commissioners calling for a "complete revision of the criminal code to redefine crimes and penalties."'2 The Joint Committee is an extraordinarily large group, being composed of members of both the standing Criminal Jurisprudence Committee and the Special Code Revision Committee.' Its membership reflects great diversity in viewpoint and professional interests, including not only prosecutors, defense attorneys and judges, …
Joint Tenancies And Tenancies By The Entirety In Michigan—Federal Gift Tax Considerations, Douglas A. Kahn
Joint Tenancies And Tenancies By The Entirety In Michigan—Federal Gift Tax Considerations, Douglas A. Kahn
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The establishment of joint tenancy' ownership of property, or the termination of such a tenancy, may have federal gift tax consequences to the co-owners of the property. Consequently, the gift tax is a factor to be weighed before embarking on either of these ventures. The gift tax consequences are determined by the nature of the property rights enjoyed by the joint tenants under the controlling state property law, and accordingly it is desirable, where Michigan property law is applicable, to consider the Michigan law and the significance of that law to the operation of the gift tax. However, before discussing …