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Articles 781 - 810 of 967
Full-Text Articles in Estates and Trusts
Taxation-Jurisdiction To Levy An Inheritance Tax
Taxation-Jurisdiction To Levy An Inheritance Tax
Michigan Law Review
A Massachusetts decedent by will created a trust in stocks and bonds. By the terms of the trust the trustee was to pay the income to the settlor's daughter during her life and upon her death was to pay the corpus to such persons as she should by will appoint. She died domiciled in North Carolina leaving a will appointing her husband and son to receive the property. North Carolina imposed an inheritance tax under a statute making the exercise of the power of appointment subject to the tax in the same manner as though the property belonged absolutely to …
The Primitive Character And Origin Of The Bonorum Possessio, George M. Bush
The Primitive Character And Origin Of The Bonorum Possessio, George M. Bush
Michigan Law Review
The Bonorum Possessio, or Praetorian inheritance or succession, is one of the most important, complicated and difficult sections in the study of the Private law of Rome. This subject is not well known to students of Roman law, although so far it has been the object of much research on the part of many German and a few French, scholars.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Trusts-Trust Estates As Bona Fide Purchasers
Trusts-Trust Estates As Bona Fide Purchasers
Michigan Law Review
The doctrine of bona fide purchase is of ancient origin. It has had many significances and interpretations attached to it. At one time it was explained entirely by the special nature of equity and equitable remedies. Maitland used it to show that equities were rights in personam. That the doctrine is no gauge for the quality of the prior estate was shown by Dean Pound, since legal titles may also be cut off. The doctrine has been criticized as anomalous. Two other writers have taken rather different views of the rule. Mr. J. E. Hogg suggests that the bona …
Acquisition Of Foreign Domicil And The Doctrine Of Renvoi
Acquisition Of Foreign Domicil And The Doctrine Of Renvoi
Michigan Law Review
A recent English decision has virtually overruled the leading case of In re Johnson, and revived interest in problems raised by application of the much discussed doctrine of renvoi.
Contracts To Make Testamentary Dispositions As Affected By The Statute Of Frauds, Merrell I. Schnebly
Contracts To Make Testamentary Dispositions As Affected By The Statute Of Frauds, Merrell I. Schnebly
Michigan Law Review
There are in the reports a surprising number of cases in which it is alleged that the owner of property has bound himself by contract to devise or bequeath that property to another. These promises have been made upon almost every imaginable consideration, but in the typical case the consideration is personal services rendered to the promiser during his declining years. Since these promises are so common, one concludes that this kind of contract must appeal to many persons as advantageous. There is little doubt that it of ten does enable one to secure attention of a sort he could …
Gratuitous Partial Assignment Of General Legacy
Gratuitous Partial Assignment Of General Legacy
Michigan Law Review
A recent decision of the United States Circuit Court of Appeals is notable for its dogmatic pronouncements upon two highly important questions, neither of which is very clearly illuminated by the authorities. Moreover, the case commands interest because of the large amount of money at stake, the wealth and prominence of the litigants, and the exhaustive briefs submitted by eminent counsel.
Wills-Admissibility Of Statements Of Testator In Proceedings Contesting A Will
Wills-Admissibility Of Statements Of Testator In Proceedings Contesting A Will
Michigan Law Review
There are, perhaps, very few matters upon which ordinary men are more reticent than the testimentary disposition of their property. The testator, having made his will, often practices the utmost secrecy regarding it, evading questions and, sometimes, even violating the truth in order to preserve peace among his kinsmen until he is gone. And yet, when proceedings are brought for the purpose of contesting the will, we often find the courts admitting in evidence statements made by the testator before or after the making of the will. In a recent California case, in response to the objection that the alleged …
Inheritance Problems In The Conflict Of Laws, Herbert F. Goodrich
Inheritance Problems In The Conflict Of Laws, Herbert F. Goodrich
Michigan Law Review
A man, domiciled in Michigan, dies. He leaves real and personal property in Michigan, and in addition a farm in Ohio, with the usual stock of animals, agricultural implements and other farm property upon it; he leaves a mercantile business in Wisconsin, and shares of stock in several corporations chartered in as many different states. What law or laws will determine the devolution of his estate?
Taxation-Bonds-Inheritance Tax
Taxation-Bonds-Inheritance Tax
Michigan Law Review
Albert, Prince de Monaco, died possessed of bonds in two Utah railway corporations, which had been purchased and were payable at the New York office of the companies. He was a citizen and resident of France and the bonds had never been within the territorial confines of the state of Utah. The bonds were secured by a trust mortgage on all of the property of the respective corporations, only a fraction of which was within Utah. The state of Utah levied an inheritance tax on these bonds which was paid under protest, the present action being to recover back the …
"Contemplation Of Death" In Inheritance Taxation, Henry Oliver Evans
"Contemplation Of Death" In Inheritance Taxation, Henry Oliver Evans
Michigan Law Review
A tax upon gifts said to be made "in contemplation of death" as inheritances made its first appearance in our jurisprudence in the New York statute of 1892. Since that time this tax in some form has been laid by all of the states except Alabama, Florida, Georgia, Texas and Vermont. The Revenue Act of 1916 added this tax to the burdens, already heavy, of federal taxation.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Trusts--Appointment And Control Of Non-Resident Trustees
Trusts--Appointment And Control Of Non-Resident Trustees
Michigan Law Review
Questions involving the appointment and control of non-resident trustees who administer local trusts have been the subject of consideration in two recent interesting cases. In Price v. United Hebrew Charities, (N. J. 1925) 129 Atl. 712, the court appointed a New York corporation to administer a charitable trust in New Jersey, on the nomination of the testator; while in Bank of New York v. Tilton, (N. H. 1925) 129 Atl. 492, the court refused to appoint a New York corporation to administer a local trust, though the testator had nominated that corporation. The ground for refusing the appointment …
Future Interests-Remainder To Surviving Children Vested When
Future Interests-Remainder To Surviving Children Vested When
Michigan Law Review
A tendency to follow legal maxims and trite expressions of the law to their ultimate conclusion may result in a confusion in the law and decisions that must later be reversed, or adhered to although admittedly wrong. In the recent case of Harrison v. Harrison (Ala. 1925) 105 So. 179, the court held that a will devising property to the testator's wife, during her life or widowhood, remainder to testator's then surviving children gave to the children a defeasible vested remainder; that upon the death of one of the children the estate in the other vested absolutely, as no further …
Trusts-When Agent May Purchase Or Lease For Himself
Trusts-When Agent May Purchase Or Lease For Himself
Michigan Law Review
A recent Michigan case has suggested the question: When and under what circumstances may an agent or other fiduciary purchase or lease property for himself, and when will he be decreed a trustee thereof? In this case A owned real estate in Detroit. P and his partners, subtenants, made an offer for a long term lease through D, who appears to have been a special agent with the sole duty of presenting the offer. It was rejected, finally and absolutely, without fraud or collusion on the part of D. Almost immediately D made an offer on his own behalf which …
Taxation-Inheritance Tax-Power Of Appointment
Taxation-Inheritance Tax-Power Of Appointment
Michigan Law Review
An inheritance tax in general is a tax on the exercise of a right. It is in the nature of an excise tax. Knowlton v. Moore, 178 U. S. 41. In recent years many states, as well as the federal government, have extended their taxing activities in this field. 4 COOLY, TAXATION, 4th ed. p. 3439. New York passed a statute in 1892 taxing the exercise of a power of appointment. The statute declared that whenever any person exercises a power of appointment, such appointment when made shall be deemed a transfer taxable as though the property belonged absolutely …
Wills--Admissibility Of Parole Evidence To Show Mistake Of Scrivner
Wills--Admissibility Of Parole Evidence To Show Mistake Of Scrivner
Michigan Law Review
Perhaps very few legal questions have given rise to more controversy than that of the admissibility of parol evidence to show the intent of a testator. An interesting phase of the general question was presented to the supreme court of errors of Connecticut in the recent case of Stearns v. Stearns, (Conn. 1925) 130 Atl. 112. Parol evidence was offered to show that the testatrix intended to devise and bequeath all the residue and remainder of her estate to her husband and that instructions were so given to the scrivener but he failed to draft the will in accordance …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Inheritance Taxatlon
Michigan Law Review
The recent decision of the Supreme Court of the United States in Frick v. Pennsylvania, (June 1925) Adv. Ops. 122, 123, 124, 125, is of vital importance in the field of inheritance taxation. The facts as far as material to the present discussion are these: one Henry C. Frick, domiciled in Pennsylvania, died testate in 1919 leaving a large estate, consisting, among other things, of certain tangible personalty permanently located in New York and other tangible personalty located in Massachusetts and stock in various corporations chartered by states other than Pennsylvania. This property was all included in the clear …
The Russian Reinsurance Case, Edwin D. Dickinson
The Russian Reinsurance Case, Edwin D. Dickinson
Articles
Professor Dickinson's second commentary on Russian Reinsurance Company v. Stoddard and Bankers Trust Company: "The facts in the Russian Reinsurance Company case were without precedent. The Reinsurance Company had been incorporated in Russia in 1899 under a special statute constituting its charter and by-laws.... In 1917 the revolutionary Soviet Government was established in Russia and seven of the eight persons constituting the company's board of directors was driven into exile. In 1918 Soviet decrees nationalized the company, confiscated its property, and apparently terminated its corporate existence. Nevertheless, the exiled directors held meetings in Paris and continued to direct the …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
The Equitable Conversion Fiction As A Basis For Inheritance Taxation
The Equitable Conversion Fiction As A Basis For Inheritance Taxation
Michigan Law Review
No one would dispute the jurisdiction of the state where land is situated to impose an inheritance tax upon its transfer at the death of the owner. Callahan v. Woodbridge, 171 Mass. 595, 51 N. E. 176; Matter of Majot, 199 N. Y. 29, 92 N. E. 402, Chamberlain's Estate, 257 Pa. 113,101 Atl. 314. Equally clear is the converse proposition: that no other state except the state where the land lies can impose such a tax. Succession of Westfeldt, 122 La. 836, 48 So. 281; In re Rust's Estate, 213 Mich. 138, 182 N. W. …
Conflict Of Laws-Testamentary Trusts
Conflict Of Laws-Testamentary Trusts
Michigan Law Review
The rules of conflict of laws are, in many instances, in chaotic condition. Particularly is this true in parts of the law applying to trusts of personal property created by will. When the domicile of the testator, the place of execution of the will, the residence of the trustees, and the trust estate are all in the same jurisdiction, it is evident that the law of that state will control. But when the domiciles of the trustees and the testator differ, or when the trust estate is in a foreign land, we are presented with our specific problem of the …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.