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Operative Relationships Among Various Courts, Law Enforcement And Welfare Agencies In The City Of Detroit, Maxine Boord Virtue
Operative Relationships Among Various Courts, Law Enforcement And Welfare Agencies In The City Of Detroit, Maxine Boord Virtue
Michigan Law Review
This article is the seventh chapter of a book, Survey of Metropolitan Courts: Detroit Area, which is being published this year by the Michigan Legal Series. It was prepared by this writer as a Research Associate in the employ of the Law School of the University of Michigan, under the supervising editorship of Professor Edson R. Sunderland. The study was undertaken at the request of the Committee on Judicial Administration in Metropolitan Trial Courts, appointed by the Section on Judicial Administration of the American Bar Association, of which committee Ira W. Jayne, Presiding Judge of the Circuit Court of …
Federal Estate And Gift Taxation-Adequacy Of Consideration In Transfers Connected With Divorce Proceedings Or Separation Agreements, Joseph G. Egan S.Ed.
Federal Estate And Gift Taxation-Adequacy Of Consideration In Transfers Connected With Divorce Proceedings Or Separation Agreements, Joseph G. Egan S.Ed.
Michigan Law Review
Today it is common procedure for a husband and wife, contemplating divorce or separation, to make an advance agreement concerning alimony and division of their property. Often this agreement will be adopted by the court in its decree of separation or divorce. It is the purpose of this comment to discuss the estate and gift tax consequences of such agreements. In order to understand properly the problems which have come up in connection with gift tax liability, it is necessary first to chart out the path taken under the estate tax.