Estates and Trusts Commons^™

Informal Proceedings Under The Uniform Probate Code: Notice And Due Process, Roger A. Manlin, Richard A. Martens

University of Michigan Journal of Law Reform

The Uniform Probate Code's formal procedures, which require that notice be mailed or be personally delivered to interested parties prior to any formal proceeding, seem to offer little difficulty in terms of due process. However, the Uniform Probate Code's informal procedures, insofar as they encompass no-notice proceedings, have suffered some criticism." It is the purpose of this article to respond to these criticisms, and to demonstrate that the informal procedures of the Code as accepted by the National Conference of Commissioners on Uniform State Laws do in fact offer all interested persons adequate protection of their interests in an estate …

Income Tax Deductions For Estate Planning Fees, Stephen E. Gihuley

Vanderbilt Law Review

The need to engage the services of a lawyer may arise in a variety of situations, and the possibility of deducting the fees for a lawyer's services from the client's personal taxable income will ultimately depend on which one of several competing policies of the tax law is properly applicable under the particular circumstances. Taxpayers and their attorneys should be aware of the deductibility of expenses incurred for legal services rendered in connection with the planning of the taxpayer's estate. Such estate planning services include the drafting of a will, the arrangement of inter vivos and testamentary gifts, the creation …

Mandatory Buy-Out Agreements For Stock Of Closely Held Corporations, Douglas A. Kahn

Articles

A buy-out of a shareholder's stock is a sale of his stock holdings in a specific corporation pursuatnt to a pre-existing contract. In recent years such arrangements have, deservedly, become an increasingly popular planning device for shareholders in closely held corporations; they make it possible to limit the class of potential shareholders, provide liquidity for the estate of a deceased shareholder, and establish a value for stock which has no active market. There are two popular categories of buy-out plans. If the prospective purchaser of a decedent's shares is the corporation that issued them, the plan is called an "entity …

Homicide And Succession To Property, William M. Mcgovern Jr.

Michigan Law Review

Today, most jurisdictions bar a killer from succeeding to his victim's property. The traditional rationale for that result is that a criminal should not be allowed to enrich himself by his crime. Assuming that this principle is sound, its application in individual cases often proves troublesome. What would happen, for example, if the crime were of a lesser degree than murder, and the killer had no intent to enrich himself? If the killer is barred, who should take what would have been his share under a will? Or, if the decedent and murderer held property jointly, should the killer forfeit …

How To Avoid Problems With Your Will, By Robert A. Farmer; Probate Can Be Quick And Cheap, By William F. Fratcher, William W. Oliver

Indiana Law Journal

No abstract provided.

Due Process Of Euthanasia: The Living Will, A Proposal, Luis Kutner

Indiana Law Journal

No abstract provided.

Property--Fee Simple Determinables--Distinguishing Characteristics, James Alan Harris

West Virginia Law Review

No abstract provided.

Recent Patterns Of Testate Succession In The United States And England, Olin L. Browder Jr.

Michigan Law Review

This study purports to be in part a comparison of American and English testamentary practices. The virtual absence in England of estate records as we know them imposed limitations on the attainment of this objective. For present purposes, data concerning English practices were derived almost entirely from one hundred English wills selected at random from those filed during the year 1963 in the Principal Probate Registry in London. To the extent that these wills came from all over England and Wales, they can be regarded as representative of English practices generally. But the much smaller size of the sample in …

Racial Discrimination In The Creation Of Charitable Trust, Millard A. Blake Jr.

North Carolina Central Law Review

No abstract provided.

The Income Taxation Of Estate Distributions - A Need For Reform, Herman L. Trautman

Indiana Law Journal

No abstract provided.

Disinheritance And The Anti-Lapse Statute

Washington and Lee Law Review

No abstract provided.

An Unprincipled Decision On A Will, Alan Watson

Scholarly Works

In this article Professor Alan Watson reviews the decision of Alfenus from Ancient Rome (D.28.5.45 Alfenus 5 dig).

Will Interviews, Young Family Clients And The Psychology Of Testation, Thomas L. Shaffer

Journal Articles

The psychology of testation—the human content in will interviewing and consequent "estate planning"—is a mixture of attitudes toward death, attitudes toward property, and attitudes toward giving. This article is an attempt to examine this human content in five specific lawyer-client settings. The clients are young married couples with small children; they are people to whom death would seem remote, whose property is skimpy and largely devoted to dependent support, and whose attitudes toward giving are likely to be narrowly focused on members of their immediate families.

Wills - Legacies - Stock Splits, William James Mckim

Duquesne Law Review

The Supreme Court of Pennsylvania has held that a legatee is entitled to shares resulting from a stock split which occurred after the execution of a will and codicil but prior to death of testator where testator had disposed of all such stock owned by him at time he wrote the will and codicil.

Marks Will, 435 Pa. 155, 255 A.2d 512 (1969).

Statutory Reform In The Administration Of Estates Of Maryland Decedents, Minors And Incompetents, Shale D. Stiller, Roger D. Redden

Maryland Law Review

No abstract provided.

The Uniform Probate Code: A Possible Answer To Probate Avoidance, Richard V. Wellman

Indiana Law Journal

No abstract provided.

Legal Implications Of Cryonics, Daniel R. Spector

Cleveland State Law Review

Cryogenics is the science that deals with the production of very low temperatures and their effect on the properties of matter. The visual aspects of experiments in this field are fascinating. The practical aspects seem, at first glance, to be of considerably less consequence. However, this feeling of indifference does not arise as we ponder the ramifications of freezing one class of inanimate objects: dead human bodies. This is the realm of a more specific and indeed very new branch of cryogenics, namely, cryonics.

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.

The New Arkansas Inheritance Laws: A Step Into The Present With An Eye To The Future, Robert R. Wright

Faculty Scholarship

No abstract provided.