Law Commons^™

Future Interests--Rules Against Perpetuities--Construction Of Interest As Vested Or Contingent, Nick George Zegrea

West Virginia Law Review

No abstract provided.

Wills-Revocation By Act To The Document-Effect On Codicil, Roger W. Kapp S. Ed

Michigan Law Review

The term codicil generally refers to a supplement to a will by which the testator alters or adds to his will. It may be nominated a codicil by the testator or held to be one by judicial construction. If it is to be operative at all, a codicil must of course be executed with all the formalities required by the statute of wills. But, just as it is difficult to describe a codicil without reference to a primary testamentary document, so also is it difficult to determine the status of an otherwise valid codicil when the will it supplements has …

Decedents' Estates And Trusts—Interest Of Remainderman Predeceasing Life Tenant Vested Subject To Divestment, Donald G. Mcgrath

Buffalo Law Review

In re Rick's Trust, 10 N.Y.2d 231, 219 N.Y.S.2d 30 (1961).

Decedents' Estates And Trusts—Uncashed Checks Received By Decedent Are Part Of Testamentary Estate, Buffalo Law Review Board

Buffalo Law Review

In re Scott's Will,8 N.Y.2d 419, 423, 208 N.Y.S.2d 984, 987 (1960).

Decedents' Estates And Trusts—Fraudulent Destruction Of Wills, Jerome D. Remson

Buffalo Law Review

In re Larkin's Will, 9 N.Y.2d 88, 211 N.Y.S.2d 175 (1961); In re Gulbenkian's Will, 9 N.Y.2d 363, 214 N.Y.S.2d 379 (1961).

The Real Estate Investment Trust: A New Medium For Investors, A. Overton Durrett

William & Mary Law Review

No abstract provided.

Decedents' Estates, Trusts And Future Interests -- 1961 Tennessee Survey, Herman L. Trautman

Vanderbilt Law Review

The subject matter will be discussed under the three headings indicated above. The developments of the year' include court decisions and relevant new legislation enacted by the Eighty-second General Assembly of the State of Tennessee. Perhaps the most significant development of probate law in Tennessee during the period was the enactment of the Uniform Testamentary Additions to Trusts Act, referred to generally as the "pour-over" statute. Very likely this statute will have a substantial and dramatic impact upon (1) the arrangements of decedents' estates, and (2). the future role that the executor and the lawyer will have in the settlement …

Book Reviews, Winthrop R. Munyan, John W. Fager, Walter P. Armstrong Jr., Jerry L. Moore

Vanderbilt Law Review

Taxation of Foreign Income By Boris I. Bittker and Lawrence F. Ebb. Stanford: Stanford University, 1960. Pp. xii, 580.

reviewer: Winthrop R. Munyan

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The Planning and Administration of Estates Edited by Rene A. Wormser. New York: Practising Law Institute, 1961. Pp. 324.

reviewer: John W. Fager

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How to Evaluate and Settle Personal Injury Cases By Allen Bush Indianapolis: The Bobbs-Merrill Company, Inc., 1959. Pp. x,148.

reviewer: Walter P. Armstrong, Jr.

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The Tax Practice Deskbook By Harrop A. Freeman and Norman D. Freeman Boston and Toronto: Little, Brown and Co., 1960. Pp. vii, 581. $17.50.

reviewer: Jerry L. …

Decedents' Estates And Trusts—Trust Disposition, Not Ambiguous, Not Construed To Include After-Adopted Children, Timothy C. Leixner

Buffalo Law Review

In re Welles' Will, 9 N.Y.2d 277, 213 N.Y.S.2d 441 (1961).

Decedents' Estates And Trusts—Intervention In Probate Proceedings Allowed If Rights May Be Affected, Paul W. Dolloff

Buffalo Law Review

In re Fox's Will, 9 N.Y.2d 400, 214 N.Y.S.2d 405 (1961).

Decedents' Estates And Trusts—More Remote Descendants Excluded From A Disposition To “My Grandchildren Then Living", Peter D. Cook

Buffalo Law Review

People v. Hamm, 9 N.Y.2d 5, 210 N.Y.S.2d 508 (1961); People v. Mangi, 10 N.Y.2d 86, 217 N.Y.S.2d 72 (1961); People v. Hernandez, 8 N.Y.2d 345, 207 N.Y.S.2d 668 (1960); People v. Hairston, 10 N.Y.2d 92, 217 N.Y.S.2d 77 (1961).

Decedents' Estates And Trusts—The Hidden Question Of Law In Cy Pres, Buffalo Law Review Board

Buffalo Law Review

In re Turton, 8 N.Y.2d 311, 206 N.Y.S.2d 761 (1960).

Effect Of Probate Decrees Of Distribution On Future Interests

Washington and Lee Law Review

No abstract provided.

Trustee Liability For Spendthrift Trust Assignments

Washington and Lee Law Review

No abstract provided.

Wills, David L. Williams

Washington Law Review

Covers cases on joint and mutual wills—lapse of the interest of the third party devisee.

Trusts, Paul A. Webber

Washington Law Review

Covers cases on the doctrine of cy pres—general charitable intent.

Trusts And Estates -- Pour-Over Wills -- Bequest To Subsequently Amended Trust Upheld Under Doctrine Of Independent Significance, David Finkleman

Michigan Law Review

Testator created an inter vivos trust, reserving a power to amend or revoke. Thereafter, he executed his will which left the residue of his estate to the trustee to be used according to the terms of the trust. Subsequently, testator executed an unattested instrument which altered the beneficial interests in the trust property. At testator's death, his executor petitioned the probate court for instructions whether the residue passed according to the trust's original terms, its amended terms, or whether the bequest failed, resulting in intestacy. On certification to the Supreme Judicial Court of Massachusetts, held, there was an effective …

The Doctrine Of Advancements, M. Donald Wright Jr.

West Virginia Law Review

No abstract provided.

Federal Estate Tax - Marital Deduction - Annuity For Life With Guaranteed Certain Payments Not Divided Into Two Properties By Insurer's Accounting Treatment, William S. Bach

Michigan Law Review

Plaintiff, executor of decedent's estate, brought suit to recover an overpayment of federal estate tax. Decedent had purchased a life insurance policy and had elected an option under which proceeds would be paid to his wife in monthly payments for her life; however, the option also guaranteed a minimum of 240 payments. In the event the wife died before 240 payments were made, payments were to continue to decedent's daughter, or on the death of both wife and daughter, the commuted value of the remaining guaranteed payments would be paid in lump sum to the estate of the survivor. The …

Virginia Changes Its Rule Regarding The Revival Of A Revoked Will

Washington and Lee Law Review

No abstract provided.

Tax Aspects Of Contributions To Employees' Trust Funds

Washington and Lee Law Review

No abstract provided.

Taxation Of Life Tenants As Trustees

Washington and Lee Law Review

No abstract provided.

Macdonald: Fraud On The Widow's Share, Max Rheinstein

Michigan Law Review

A Review of FRAUD ON THE WIDOW'S SHARE. By William D. Macdonald

Copyright--Renewal Rights--Executor's Right To Renew Where Author Has Assigned Renewal Rights, John James Mckenzie

West Virginia Law Review

No abstract provided.

Abstracts Of Recent Cases, Robert Glenn Lilly Jr.

West Virginia Law Review

No abstract provided.

Trusts - Charitable Trusts - Ascertainment Of Dominant Intent In Application Of Cy Pres, Stuart S. Gunckel

Michigan Law Review

Testator made a residuary bequest to the city of Detroit "for a playfield for white children." The city agreed to accept this bequest if the racial restriction were removed under the doctrine of cy pres. In an action by the heirs to recover the bequest, the circuit court refused the application of the doctrine of cy pres although the city could not accept the gift unless it was permitted to establish a playfield for children of all races. On appeal, held, affirmed, by an evenly-divided court. Cy pres wiII not be applied in the absence of phrases in the …

Trust Administration--Principal And Income-Allocation Of Income From Properties Disposed Of By The Executor To The Income Beneficiary, K. Sidney Neuman

Kentucky Law Journal

No abstract provided.

Pour-Over Devise Or Bequest To Life Insurance Trust-Sequence Of Execution Of Papers, Ellsworth Wiltshire

University of Richmond Law Review

The "pour-over" will devising or bequeathing property to the trustee of an existing revocable and amendable inter vivos trust created by the testator has become quite popular during the last few years with attorneys, trust officers, and estate planners. In a number of states important legal pitfalls relating to such "pour-overs" not resolved by the decided cases have been eliminated by statute. In Virginia the General Assembly of 1958 enacted a "pour-over" statute (Va. Code Ann. 64-71.1 [19501) settling some difficult questions. However, a serious problem still exisits in Virginia with respect to devises and bequests to trustees of life …

Distribution To "Issue" - Clarke V. Clarke, Jon F. Oster

Maryland Law Review

No abstract provided.