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Articles 331 - 360 of 460
Full-Text Articles in Estates and Trusts
Estate Planning For The Married Couple, Don W. Llewellyn
Estate Planning For The Married Couple, Don W. Llewellyn
Villanova Law Review (1956 - )
No abstract provided.
The Rights Of An Illegitimate Child Post - Gomez V. Perez: A Legitimate Situation., Deborah J. Venezia
The Rights Of An Illegitimate Child Post - Gomez V. Perez: A Legitimate Situation., Deborah J. Venezia
St. Mary's Law Journal
Throughout Texas history the legal status of illegitimacy has prevented an illegitimate child from enjoying the right of parental support guaranteed to a legitimate child. The United States Supreme Court’s decision in Gomez v. Perez rendered unconstitutional the denial of an illegitimate child’s right to parental support on the basis of his illegitimacy. In response to Gomez, the Texas Legislature enacted Chapter 13 of the Texas Family Code (TFC) which provides for voluntary legitimation of an illegitimate child by the father. Section 13.01 gave an illegitimate child, whose natural father did not voluntarily acknowledge paternity, procedure to establish the parent-child …
The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn
The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn
Articles
The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, along with the split-income provisions of the income tax law and the marital deduction and split-gift provisions of the gift tax law. The purpose was to give married residents of common law states approximately the same federal tax advantages that were available to married residents of community property states. Ordinarily, upon the death of a married resident of a community property state, only one-half of the community property is taxed in the decedent's estate. Section 2056 achieves approximately the same result for married residents …
What Causes Fundamental Legal Ideas? Marital Property In England And France In The Thirteenth Century, Charles Donahue Jr.
What Causes Fundamental Legal Ideas? Marital Property In England And France In The Thirteenth Century, Charles Donahue Jr.
Michigan Law Review
Categorizing broadly, the marital property systems of the Western nations today are divided into two types: those in which husband and wife own all property separately except those items that they have expressly agreed to hold jointly (in a nontechnical sense) and those in which husband and wife own a substantial portion or even all of their property jointly unless they have expressly agreed to hold it separately. The system of separate property is the "common law" system, in force in most jurisdictions where the Anglo-American common law is in force. The system of joint property is the community property …
The Uniform Disposition Of Community Property Rights At Death Act, Sarah N. Welling
The Uniform Disposition Of Community Property Rights At Death Act, Sarah N. Welling
Law Faculty Scholarly Articles
In 1977, eight of the United States use community property systems instead of the common law systems used in the other 42 states. Because the community property system is totally alien to common law states which do not recognize community interests in property, when domiciliaries of a community property state migrate to a common law state problems develop over the definition of property rights. Two questions usually arise: do the spouses’ rights and interests in the community property change if they move to a common law state? And if not, how are these rights and interests protected? The first question …
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Articles
The gift tax is imposed on the "transfer of property by gift." The term gift is not expressly defined either in the Code or in the Treasury Regulations. However, section 2512(b), dealing with the valuation of gifts, states that "where property is transferred for less than an adequate and full consideration in money or money's worth," the difference between the value of the property transferred and the consideration received constitutes a gift. Thus, for gift tax purposes, the determination of whether a gift was made does not turn so much on the intent of the transferor as it does on …
Meretricious Relationships—Property Rights: A Meretricious Relationship May Create An Implied Partnership—In Re Estate Of Thornton, 81 Wn. 2d 72, 499 P.2d 864 (1972), W. P. F.
Washington Law Review
In the early 1950's, decedent separated from his wife and began living with appellant. During the subsequent seventeen years decedent, appellant and their four children operated a cattle ranch in Washington. In 1961 profits from that business were used to purchase property known as the Malo farm in the name of decedent. During the following years, appellant participated both in the decisions concerning the farm's management and in its day-to-day operations. Upon the death of the decedent in 1969, his surviving spouse filed a petition for probate of his will. Thereafter appellant filed a petition alleging a partnership interest in …
Domestic Relations—State Statute May Not Forbid A Putative Father From Suing For The Wrongful Death Of His Illegitimate Child, Myra S. Goldstein
Domestic Relations—State Statute May Not Forbid A Putative Father From Suing For The Wrongful Death Of His Illegitimate Child, Myra S. Goldstein
Buffalo Law Review
Holden v. Alexander, 39 App. Div. 2d 476, 336 N.Y.S. 2d 649 (2d Dep't 1972).
Adopted Children In Pennsylvania: A Class Without A Clause, Bruce M. Dolfman, James Charles Schwartzman
Adopted Children In Pennsylvania: A Class Without A Clause, Bruce M. Dolfman, James Charles Schwartzman
Villanova Law Review (1956 - )
No abstract provided.
Washington Disinherits The Non-Native Wife, James B. Gilchrist
Washington Disinherits The Non-Native Wife, James B. Gilchrist
Washington Law Review
Under Washington law the marital property rights of a couple who moves to Washington are treated differently than those of a native couple. The author traces the source and effects of this practice, examines possible common law solutions, and recommends adoption of a "quasicommunity property" statute, similar to the successful California statute which gives the migratory spouse protection and inheritance tax treatment comparable to that of the native spouse.
Uniform Probate Code--Illegitimacy--Inheritance And The Illegitimate: A Model For Probate Reform, Michigan Law Review
Uniform Probate Code--Illegitimacy--Inheritance And The Illegitimate: A Model For Probate Reform, Michigan Law Review
Michigan Law Review
The Uniform Probate Code (Code), which was approved by the American Bar Association in August 1969, deals with the problem of inheritance by illegitimates both with regard to intestate succession-section 2-109-and also with regard to the construction of a bequest to "children" by will-section 2-611. This Note will examine the issue whether the Code, which presents a comprehensive model for probate reform, deals with the problem of inheritance by illegitimates in an appropriate, desirable, and constitutional manner. The Code provisions concerning illegitimacy relate to many other provisions of the Code in which childhood status is relevant; therefore, it will be …
Recent Legislation
University of Richmond Law Review
This is a list of the recent legislation from 1970.
Proposed Legislation: It's Time To Abolish Dower And Curtesy In Virginia, Joseph L. Lewis
Proposed Legislation: It's Time To Abolish Dower And Curtesy In Virginia, Joseph L. Lewis
University of Richmond Law Review
In its deliberations during 1966 and 1967 regarding estates of decedents, the Virginia Advisory Legislative Council gave particular consideration to the advisability of abolishing the contingent rights of dower and curtesy in Virginia. The VALC had to determine what interests, if any, should be reserved to the surviving consort, and whether the distinction between real and personal property in intestate succession should be abolished.
Through A Test Tube Darkly: Artificial Insemination And The Law, George P. Smith Ii
Through A Test Tube Darkly: Artificial Insemination And The Law, George P. Smith Ii
Michigan Law Review
A surge of interest and direct involvement with artificial insemination has interposed complicated and presently unsolved legal, social, cultural, religious, emotional, and psychological problems. It is not the purpose of this Article to undertake an exegesis of these interrelated areas or their ramifications. Central consideration, instead, is given to the special legal problems of adultery, illegitimacy, and support and inheritance manifest in any discussion of artificial insemination.
Wills--Rights Of Adopted Children, F. Richard Hall
Wills--Rights Of Adopted Children, F. Richard Hall
West Virginia Law Review
No abstract provided.
The Spouse's Nonbarrable Share: A Solution In Search Of A Problem, Sheldon J. Plager
The Spouse's Nonbarrable Share: A Solution In Search Of A Problem, Sheldon J. Plager
Articles by Maurer Faculty
No abstract provided.
Abstracts Of Recent Cases, Ellen Fairfax Warder
Abstracts Of Recent Cases, Ellen Fairfax Warder
West Virginia Law Review
No abstract provided.
An Inquiry Into The Utility Of "Domicile" As A Concept In Conflicts Analysis, Russell J. Weintraub
An Inquiry Into The Utility Of "Domicile" As A Concept In Conflicts Analysis, Russell J. Weintraub
Michigan Law Review
No attempt is made here to conduct an exhaustive case study of any one particular area in which the concept of "domicile" is used as a tool for analysis in the conflict of laws. A number of thorough and useful studies have been made in narrow areas and are cited at appropriate places in the body of this article. Instead, this article will review the use of "domicile" in analyzing certain typical conflicts problems, particularly its use as the contact or pointing word in choice of law rules concerning the testate and intestate distribution of movables, and, as is newly …
Rights Of Surviving Party Before Final Divorce
Rights Of Surviving Party Before Final Divorce
Washington and Lee Law Review
No abstract provided.
Widows' Allowances And Marital Deductions-The Date-Of-Death Rule, Michigan Law Review
Widows' Allowances And Marital Deductions-The Date-Of-Death Rule, Michigan Law Review
Michigan Law Review
In every state there are statutes that provide for widows' allowances in an attempt to assure adequate support for widows during the time it takes to settle their husbands' estates. A common feature in most of these state support statutes is that the local probate judge is permitted to order an amount which the court finds to be reasonably necessary for the maintenance of the widow during the period of settlement to be set aside for her from the rest of the estate. The maximum amount permitted, the method of payment, the duration of the allowance, the extent to which …
Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky
Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky
Michigan Law Review
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-parents. As children will, it brought much joy and only occasional moments of dismay and concern during its early, formative years. But one day it entered the terrible teens, and at age sixteen it became, like many teen-agers, baffling, confusing, and frustrating, giving rise to frenzied attempts to cope with and control the complexities of its behavior. Its name? The Federal Estate Tax Marital Deduction.
Virtual Adoption And Rights Of Inheritance
Virtual Adoption And Rights Of Inheritance
Washington and Lee Law Review
No abstract provided.
Fiduciary Administration-Power Of Court To Authorize Inter Vivos Distribution From Incompetent's Estate, Robert C. Bonges
Fiduciary Administration-Power Of Court To Authorize Inter Vivos Distribution From Incompetent's Estate, Robert C. Bonges
Michigan Law Review
The guardians of an eighty-six-year-old incompetent multi-millionaire petitioned for authorization to give a portion of the ward's assets to his children and grandchildren. It was not suggested that the proposed beneficiaries were currently in need of funds, but rather the sole purpose of the inter vivas distribution was to minimize the impact of federal estate taxes on the ward's estate at his death. It was alleged and proved, however, that the proposed distribution would follow a plan which accorded substantially with the terms of the ward's will, and which the ward presumably would have followed himself, had he remained competent …
International Law-Treaties-Inheritance Rights Of Residents Of Yugoslavia, Charles F. Niemeth
International Law-Treaties-Inheritance Rights Of Residents Of Yugoslavia, Charles F. Niemeth
Michigan Law Review
All the heirs at law of a Pennsylvania resident who died intestate resided in Yugoslavia. The Orphans' Court found that the distributees would not have the actual benefit, use, enjoyment or control of their intestate shares. In accordance with a state statute providing for such contingency,1 the funds were ordered paid, without escheat, into the state treasury. On appeal, held, affirmed, one judge dissenting. Because the statute is custodial rather than confiscatory, it is not repugnant to the most-favored-nation clause of the treaty between the United States and Yugoslavia which provides for reciprocal rights of inheritance between citizens of …
Wills--Sequestration--Acceleration Of Life Interest Upon Renunciation Of Prior Interest, Daniel R. Elliott Jr.
Wills--Sequestration--Acceleration Of Life Interest Upon Renunciation Of Prior Interest, Daniel R. Elliott Jr.
Michigan Law Review
Testator made an inter vivos agreement in which he promised to bequeath to his son a certain portion of his estate. Upon testator's failure to comply with this agreement, the bequest actually given, a life interest in sixty percent of the estate, was renounced by the son, who instead elected to receive one million dollars from the estate in settlement of his claim. The will gave a remainder interest for life to the son of the renouncing legatee, testator's grandson. The ultimate remaindermen of the corpus of this part of the estate were two hospitals. In regard to the remaining …
Property-Joint Bank Accounts-The Donee's Inter Vivos Interest, David K. Kroll S.Ed.
Property-Joint Bank Accounts-The Donee's Inter Vivos Interest, David K. Kroll S.Ed.
Michigan Law Review
The use of joint bank accounts has become widespread throughout the United States in recent years and has been the source of considerable litigation and comment. The predominant importance of this type of account is that it allows funds remaining at the death of a co-depositor to pass to the survivor without the necessity of a will. This aspect of the account, causing it to be known sometimes as a "Poor Man's Will," has been the focal point of the attention given to the transaction; and today, after more than half a century of uneven treatment by the courts, all …
Wills - Probate - "Fraudulent" Destruction Notwithstanding Testator's Knowledge, Alan Rothenberg
Wills - Probate - "Fraudulent" Destruction Notwithstanding Testator's Knowledge, Alan Rothenberg
Michigan Law Review
Decedent executed a will in which he exercised a general testamentary power of appointment making plaintiff beneficiary of a trust. The will was delivered for safekeeping to a notary in Germany and subsequently destroyed in a bombing raid. Decedent, having learned of the destruction of his will, died ten months later without executing a new will in the interim. The Surrogate admitted the will for probate as one "fraudulently destroyed" under New York law. The Appellate Division reversed. On appeal to the New York Court of Appeals, held, reversed, three judges dissenting. The will was "fraudulently destroyed" within the meaning …
Macdonald: Fraud On The Widow's Share, Max Rheinstein
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
Abstracts Of Recent Cases, Robert Glenn Lilly Jr.
Abstracts Of Recent Cases, Robert Glenn Lilly Jr.
West Virginia Law Review
No abstract provided.
Chancery Practice On The American Frontier: A Study Of The Records Of The Supreme Court Of Michigan Territory, 1805-1836, William Wirt Blume
Chancery Practice On The American Frontier: A Study Of The Records Of The Supreme Court Of Michigan Territory, 1805-1836, William Wirt Blume
Michigan Law Review
The act of Congress of January 11, 1805, which created Michigan Territory out of Indiana Territory, provided that the new territory should have a government "in all respects similar" to that provided for the Northwest Territory by the Ordinance of 1787. The Ordinance had provided for the appointment of a court to consist of three judges who should have "a common law jurisdiction. "