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

Income, Gift And Estate Tax Considerations In Marriage And Divorce, G. Van Velsor Wolf Jan 1954

Income, Gift And Estate Tax Considerations In Marriage And Divorce, G. Van Velsor Wolf

Maryland Law Review

No abstract provided.

Retroactive Legislation Affecting Interests In Land, John Scurlock Jan 1953

Retroactive Legislation Affecting Interests In Land, John Scurlock

Michigan Legal Studies Series

Professor Scurlock's monograph covers an area of the law which is commonly by-passed in treatises and in classroom instruction. If we could merely tear Maitland's "seamless web" of the law and retain all the shreds, no part of the legal system would escape us. What we actually do, however, is to set up, in a more or less arbitrary fashion, numerous centers of legal classification, such as contracts, torts, property and constitutional law, to which closely related legal materials are attracted as to a magnet. But those legal materials which stand midway between two centers of attraction are likely to …

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Dower--Property Subject To Right--Contract Before Marriage To Will To Another, D. B. H. Feb 1948

Dower--Property Subject To Right--Contract Before Marriage To Will To Another, D. B. H.

West Virginia Law Review

No abstract provided.

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Future Interests-Rule Against Perpetuities-Contingent Remainders In The Alternative-Rule Of Loddington V. Kime-Power Of Appointment, Shubrick T. Kothe S.Ed. Jan 1947

Future Interests-Rule Against Perpetuities-Contingent Remainders In The Alternative-Rule Of Loddington V. Kime-Power Of Appointment, Shubrick T. Kothe S.Ed.

Michigan Law Review

Prior to her marriage, settlor created a trust, reserving to herself a life estate, with general testamentary power of appointment over the corpus. The trust deed provided further that in default of appointment, "or as to any part of said estate as to which the appointment may for any reason fail to take effect," the property was to remain in trust to pay one-half the income to her fiancé for life, if he should survive her, the other half to her children who survived or the issue of deceased children, and to pay over the principal when the youngest taker …

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Revocation Of Wills By Subsequent Change In The Condition Or Circumstances Of The Testator, Elizabeth Durfee Jan 1942

Revocation Of Wills By Subsequent Change In The Condition Or Circumstances Of The Testator, Elizabeth Durfee

Michigan Law Review

Among the oldest rules in the law of wills are those by which a will is held to be revoked by implication by certain changes in the circumstances of the testator. The purpose of this paper is to investigate these rules. Special reference will be made to statutes, both those which deal generally with the subject and those which provide specifically for the effect of particular events, such as marriage; no attempt will be made, however to analyze the latter type of statute exhaustively. By way of introduction, a brief historical survey of the doctrine should be made.

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Wills - Construction - Limitation Of Defeasance Clause, Herbert R. Whiting Apr 1941

Wills - Construction - Limitation Of Defeasance Clause, Herbert R. Whiting

Michigan Law Review

Testatrix died leaving as her only heirs at law and next of kin a son, Thomas, and a grandaughter, Malinda, to whom she devised her estate in approximately equal shares. At the time she executed her will Thomas was twenty-two years of age and unmarried and Malinda was eleven. The principal case turns on the construction of a clause in her will, devising a parcel of land to Malinda, which reads as follows: "I give and bequeath ... the same to the said Malinda McK. Young and her children but if the said Malinda McK. Young shall die before she …

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Taxation - Federal Estate Tax - Claims Arising Out Of An Antenuptial Agreement As Deductions From Gross Estate, Charles E. Nadeau Jun 1938

Taxation - Federal Estate Tax - Claims Arising Out Of An Antenuptial Agreement As Deductions From Gross Estate, Charles E. Nadeau

Michigan Law Review

An antenuptial agreement provided that in the event the wife survived her husband she would receive $50,000 in lieu of her dower rights. After his death the executors paid this sum, and then sought to deduct it from the gross estate as a claim against the estate. In affirming the Board of Tax Appeals the court held that marriage and relinquishment of dower were not "an adequate and full consideration in money or money's worth" and hence the claims were not deductible under the Revenue Act of 1926. Empire Trust Co. v. Commissioner of Internal Revenue, (C. C. A. …

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Book Reviews Feb 1929