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Full-Text Articles in Law

Magical Thinking And Trusts, Bridget J. Crawford Jan 2019

Magical Thinking And Trusts, Bridget J. Crawford

Elisabeth Haub School of Law Faculty Publications

At a time of monumental economic inequality in the United States, wealthy individuals and their tax-motivated behavior have come under significant scrutiny from all corners. In 2019, the Supreme Court issued its first major ruling in over sixty years on the state income taxation of trusts. In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, the Court declined to close what some critics consider to be a major loophole that benefits the trusts that wealthy individuals create for family members. This Article makes two principal claims—one interpretative and the other normative. This Article explains why the …


It Is Logic Rather Than Whom You Trust: A Rejoinder To Prof. Cohen, Douglas A. Kahn Jan 2010

It Is Logic Rather Than Whom You Trust: A Rejoinder To Prof. Cohen, Douglas A. Kahn

Articles

This article is the continuation of an exchange that has taken place between Prof. Stephen B. Cohen and me concerning the validity of criticisms leveled by Chief Justice John Roberts on an opinion by then-Judge Sonia Sotomayor writing for the Second Circuit in the case of William L. Rudkin Testamentary Trust v. Commissioner. While affirming the Second Circuit’s decision, Chief Justice Roberts, writing for a unanimous Supreme Court, criticized and rejected Justice Sotomayor’s construction of the relevant statutory provision. In an article in the August 3, 2009, issue of Tax Notes, Cohen defended Justice Sotomayor’s construction of the statute and …


Rudkin Testamentary Trust -- A Response To Prof. Cohen, Douglas A. Kahn Sep 2009

Rudkin Testamentary Trust -- A Response To Prof. Cohen, Douglas A. Kahn

Articles

In the August 3 issue of Tax Notes, Prof. Stephen Cohen wrote an article about Justice Sonia Sotomayor’s opinions in three tax cases. Of those three cases, only the opinion she wrote in William L. Rudkin Testamentary Trust v. Commissioner, 467 F.3d 149 (2d Cir. 2006), Doc 2006- 21522, 2006 TNT 203-4, is worthy of comment. Although the Second Circuit’s decision in that case was affirmed by the Supreme Court under the name Knight v. Commissioner, the construction of the critical statutory language that Justice Sotomayor adopted was rejected and criticized by Chief Justice Roberts, writing for a unanimous court. …


Book Notes And Books Received, Law Review Staff Feb 1950

Book Notes And Books Received, Law Review Staff

Vanderbilt Law Review

Book Notes

Labor Relations and Federal Law

By Donald H. Wollett

Seattle: University of Washington Press, 1949. Pp. xxv, 148, 30. $3.00

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Tennessee Personal Injury Fact Digest

Compiled by Eugene McSweeney

Nashville: The Fact Digest Co., 1949. Pp. 124. $5.50

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BOOKS RECEIVED

Cases on Federal Taxation

By Roswell Magill

Brooklyn: The Foundation Press, Inc., 1950. Pp. i, 546. $7.00

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Cases on Trusts

By George Gleason Bogert

Brooklyn: The Foundation Press, Inc., 1950. Pp. i, 1041. $7.50

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Differences in Income for Accounting and Federal Income Tax

By Clarence F. Reimer

Chicago: Commerce Clearing House, 1949. Pp. iii,184. …


Corporations And Express Trusts As Business Organizations, Horace Lafayette Wilgus Jan 1914

Corporations And Express Trusts As Business Organizations, Horace Lafayette Wilgus

Articles

PRESIDENT BUTLER of Columbia University is reported to have said in an address before the New York Chamber of Commerce in 1911, that "the limited liability corporation is the greatest single discovery of modem times, whether you judge it by its social, by its ethical, by its industrial, or, in the long run--after we understand it and know how to use it,--by its political, effects." 1