Estates and Trusts | Open Access Articles | Digital Commons Network™

Abstracts Of Recent Cases, J. E. J.

West Virginia Law Review

No abstract provided.

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Book Reviews, Arthur M. Sammis, Michael H. Cardozo, George T. Frampton, Percy Bordwell, S. E. Thorne, Herbert A. Kuvin, W. Bryan Bolich, Joseph Dainow, Robert B. Looper

Journal of Legal Education

No abstract provided.

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Wills - Religious Conditions In Restraint Of Marriage - Validity At Common Law And Effect Of Shelley V. Kraemer, Jack G. Armstrong S.Ed.

Michigan Law Review

Testator devised and bequeathed his property to his children, but with a proviso that the gift to any child who should marry a person not born in the Hebrew faith should lapse. Subsequent to the testator's death, the defendant married a woman who had been born a Roman Catholic. The other beneficiaries brought a proceeding to declare that the defendant had lost his rights under the will by reason of his marriage. The probate court granted a decree substantially as sought by the plaintiffs. On appeal, held, affirmed. This partial restraint on marriage is not so unreasonable as to …

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Constitutional Law - Freedom Of Religion - Judicial Intervention In Disputes Within Independent Church Bodies, Julius B. Poppinga S.Ed.

Michigan Law Review

It is the purpose of this comment to set forth the several principles applied by courts in determining controversies in independent church groups and to consider the constitutional implications of judicial intervention.

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Book Reviews, Grant Gilmore, Robert J. Nordstrom, Richard J. Faletti, Robert Barbeau Mautz, Charles Elmer Fiddler, Calvin W. Corman, George B. Fraser, Adam Yarmolinsky, James A. Durham, Reginald Parker, Jo Desha Lucas, Thomas W. Christopher, Frederick J. Ludwig, John S. Bradway, Harold Gill Reuschlein, Henri Renard S.J., C. Dallas Sands, William P. Murphy

Journal of Legal Education

No abstract provided.

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Notes, Michigan Law Review

Michigan Law Review

The information given in the notes is derived from inspection of the books, publishers' literature, and the ordinary library sources.

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Probate Proceedings-Administration Of Decedents' Estates- The Mullane Case And Due Process Of Law, Nolan W. Carson S.Ed.

Michigan Law Review

In a recent decision by the United States Supreme Court, a new chapter has been added to the law on the requisites of notice under the due process clause of the Constitution. This case held that publication of notice prior to a judicial settlement of accounts by the corporate trustee of a common trust fund does not afford due process of law to those beneficiaries with present interests whose addresses are known to the trustee. The court refused to classify the action as in rem or in personam but held that whatever its technical definition, the published notice was not …

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Current Constitutional Problems In Federal Taxation, Charles L.B. Lowndes

Vanderbilt Law Review

The most significant constitutional problem in federal taxation today is the absence of constitutional problems. The federal income, estate and gift taxes all encountered an extremely critical reception at the hands of the courts and suffered serious constitutional set-backs early in their careers. Today, however, they function in a constitutional climate as benevolent as it was formerly hostile. A microscopic analysis of the present federal tax system may reveal minor irregularities which might conceivably be magnified into major constitutional issues. From a practical point of view, however, the chance of invalidating a federal tax assessment on constitutional grounds is infinitesimal. …

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Constitutional Law-Power Of State To Discriminate Against Federal Government By Testamentary Transfer Statute, Gordon W. Hueschen

Michigan Law Review

Decedent, domiciled in California, made a testamentary gift to the United States. By an interpretation of the state probate code, the California Supreme Court held the gift invalid and directed distribution to decedent's heirs. The United States asserted unconstitutional interference with the federal government's power to receive gifts. On appeal to the United States Supreme Court, held, affirmed. The California Probate Code did not violate the supremacy clause of the Constitution, and no unconstitutional discrimination was effected against the federal government thereby, even though the statute allows testamentary gifts by state domiciliaries to the state and prohibits testamentary gifts …

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Recent Cases, Law Review Staff

Vanderbilt Law Review

Recent Cases

Bills and Notes--Fictitious Payee Known only to Fraudulent Employee of Drawer--Negotiable Instruments Law v. Fictitious Payee Act

Constitutional Law--Amendment and Revision--Power to Call Constitutional Convention Limited to Consideration of Specific Topics

Constitutional Law--Interstate Commerce--Dental of License to Ship Milk Held Invalid

Constitutional Law--Separation of Powers--Legislative Control over Admission to the Bar

Contracts--Recited Cash Consideration--Effect of Non-payment

Contracts--Statute of Frauds--Letterhead as a Signature

Criminal Procedure--Communication between Judge and Jury--Effect of Inquiry as to Pronounced Majority

Criminal Procedure--Constitutional Right to Public Trial--Power of Court to Order Courtroom Cleared of Spectators

Estates--Disability of Life Tenant to Purchase Tax Title to Exclusion …

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Recent Cases, Law Review Staff

Vanderbilt Law Review

Assault and Battery--Injury Sustained in Prize Fig

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Constitutional Law--Elections--Voting Rights of Residents of Federal Enclave where Polling Places are on Land under Exclusive Federal Jurisdiction

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Constitutional Law--Miscegenation Statutes--Statutory Prohibitions against Inter-Racial Marriages held Unconstitutional

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Criminal Law--Evidence--Admissibility of Sound Motion Pictures of Re-Enactment of Crime by Defendants

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Criminal Procedure--Use of Jury Primer Prior to Trial

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Estate Planning--Mistake as to Tax Consequences of a Gift--Requirements for Rescission

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Evidence--Impeachment of Witnesses--Warning Question on Examination as to Prior Testimony

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Interstate Commerce--Sherman Act--Applicability to Organized Baseball

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Labor Law--Constitutional Law--Validity of Prohibition on Contributions and Expenditures of Labor …

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Abstracts, Mary Jane Plumer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.

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Abstracts, Katherine Kempfer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.

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Abstracts, Katherine Kempfer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.

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Constitutional Law - Impairing The Obligation Of Contracts - New York Decedents' Estate Law, Robert Walsh

Michigan Law Review

By a premarital agreement executed in 1922 the wife of decedent waived all rights in his estate. The waiver was signed but not acknowledged. In August, 1930, decedent executed a will leaving $2,000 to his wife. In September, 1930, there went into effect an amendment of the Decedents' Estate Law of New York, which gave to a widow an election to take under or against the will of her husband and provided that such election could be waived only by an instrument signed and acknowledged. The statute applied only to wills executed after September, 1930. The decedent executed a codicil …

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Constitutional Law--Conflict Of Laws--Use Of Interpleader To Avoid Double Inheritance Taxation, H. A. W. Jr.

West Virginia Law Review

No abstract provided.

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Death Taxes On Completed Transfers Inter Vivos, Lorentz B. Knouff

Michigan Law Review

The subjection of transfers inter vivas to the death tax under each of the above categories has been based upon the proposition that, for a transfer inter vivas properly to be subject to the death tax, it must bear some reasonable relationship to transfers at death either by will or under the law relating to intestacy. This rule has been applied both in problems of statutory construction and in problems of constitutionality. The recent decision of the United States Supreme Court in Helvering v. Bullard seems to have abandoned this test for the inclusion of transfers inter vivas within the …

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Constitutional Law - Act Changing Pensions - Impairing Obligation Of Contracts - Due Process, Bertram H. Lebeis

Michigan Law Review

An Illinois statute provided for the compulsory retirement of teachers at the age of seventy with an annuity of $1500 a year for life, and an amendment thereto granted annuities on a sliding scale from $1000 to $1500 a year to teachers voluntarily retiring between the ages of sixty-five and seventy. These provisions were changed by an act of 1935 which abolished the provisions for voluntary retirement and .fixed compulsory retirement at the age of sixty-five, with annuities reduced to a flat rate of $500 annually. Plaintiffs, who either had retired or were eligible for retirement at the time the …

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The Reduction Of Income Taxes Through The Use Of Trusts, William C. Warren

Michigan Law Review

Obviously the draftsmen of the first Revenue Act under the Sixteenth Amendment could not foresee every possibility of tax avoidance and adequately prevent such avoidance by express statutory provisions. Since the enactment of the Revenue Act of 1913, Congress has made constant efforts in each succeeding Revenue Act to close the loopholes discovered by tax lawyers. The success of these efforts has been most remarkable, particularly in comparison with the similar efforts of England under her income tax laws. Indeed, it may fairly be said that the enactment. of the Gift Tax Act in 1932 wrote the final chapter of …

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Trusts--Exercise Of A Power With Consent Of Trustee-Retroactive Federal Inheritance Tax

Michigan Law Review

A trust, established in 1908, reserved a power to the settlor to alter or amend the provisions of the trust, conditioned on the assent of the trustee. 26 U. S. C. A. sec. 1094 (d), Rev. Act (1926) sec. 302 (d), which applied to trusts subject at the date of death to any change through the exercise of a power either by the decedent alone or in conjunction with any person, to alter, amend or revoke, was made retroactive by clause (h) of the same section. Held, since the transfer was complete before the death of the settler, section …

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Book Reviews

Michigan Law Review

A collection of book reviews by multiple authors.

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