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Full-Text Articles in Law
Taxation--Estate Tax--Transfers Taking Effect At Death--Hallock Doctrine, John W. Riehm
Taxation--Estate Tax--Transfers Taking Effect At Death--Hallock Doctrine, John W. Riehm
Michigan Law Review
In 1925 and 1926 decedent and his wife created two trusts, decedent contributing 80 per cent, and his wife 20 per cent. Each trust provided for income to the wife during decedent's life, and on his death income was to be divided between the wife and a daughter or go to the survivor for life. On the death. of the survivor of the wife and daughter the corpus was to be distributed "According to the Statutes of descent and distribution of the State of Ohio, to the heirs at law of [decedent] and [wife], providing the heirs of [decedent] and …
Torts-Imputed Negligence In Michigan, Joseph N. Morency, Jr.
Torts-Imputed Negligence In Michigan, Joseph N. Morency, Jr.
Michigan Law Review
Husband was driving his wife and another passenger from work when, due to a combination of the negligence of the husband and that of the defendant, a collision occurred resulting in the death of the wife. Plaintiff as administrator of the wife brought an action under the Death Act against the defendant to recover damages for the minor children of the deceased to the support of whom the deceased had contributed. The trial court directed a verdict in favor of the defendant on the ground that the contributory negligence of the husband as driver was imputed to the wife as …
Taxation-Federal Estate Tax-Constitutionality Of Community Property Provisions Of Revenue Act Of 1942, Milton D. Solomon S.Ed.
Taxation-Federal Estate Tax-Constitutionality Of Community Property Provisions Of Revenue Act Of 1942, Milton D. Solomon S.Ed.
Michigan Law Review
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of the Revenue Act of 1942, the Commissioner, in assessing an estate tax deficiency, included in decedent's gross estate all community property and insurance proceeds paid for with community funds. The decedent's estate filed claim for refund and the district court found for the petitioner. Held, the tax does not violate the due process clause of the Fifth Amendment nor does the taxing statute contravene Article I, Section 8 of the Constitution which requires that, "Excises shall be uniform throughout the United …