Estates and Trusts Commons^™

Iwerson V. Dushek, Keith N. Johnson

University of Arkansas at Little Rock Law Review

No abstract provided.

Comment: The Federal Tax Consequences Of Life Insurance In Estate Planning, John B. Peace

University of Arkansas at Little Rock Law Review

No abstract provided.

Report Of Third Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Joseph C. Oldham, J. E. Banahan, John Peter Frank, T. O. Jack Hall, Timothy R. Futrell, Michael W. Mcgrath Jr., Edward A. Rothschild, John G. Atchison Jr., W. Van Meter Alford, Scott T. Smith, Russell H. Riggs, Stephen J. Vasek Jr.

Continuing Legal Education Materials

Reports from the UK/CLE Third Annual Seminar on Estate Planning held July 23-24, 1976.

West Virginia And The Uniform Probate Code: An Overview Part Ii, Earl M. Curry Jr.

West Virginia Law Review

No abstract provided.

Federal Estate Tax Burden Borne By A Dissenting Widow, Douglas A. Kahn

Articles

Renunciation of her deceased husband's will entitles a widow to a specified percentage of the husband's net estate (or a dower interest) in lieu of any benefits she would otherwise have received under the will. The size of the dissenting widow's share differs among the several states, but the normal range is from one third to one half of her husband's net estate. In some jurisdictions the widow's share is determined, in whole or in part, according to the portion to which she would be entitled if her husband had died intestate, but in these jurisdictions the widow's share generally …

Wills-Revocation By Act To The Document-Effect On Codicil, Roger W. Kapp S. Ed

Michigan Law Review

The term codicil generally refers to a supplement to a will by which the testator alters or adds to his will. It may be nominated a codicil by the testator or held to be one by judicial construction. If it is to be operative at all, a codicil must of course be executed with all the formalities required by the statute of wills. But, just as it is difficult to describe a codicil without reference to a primary testamentary document, so also is it difficult to determine the status of an otherwise valid codicil when the will it supplements has …

Non-Domiciliary Decedents' Estates: A Problem For Title Examiners In New York, Douglass Boshkoff

Articles by Maurer Faculty

No abstract provided.

Foreign Personal Representatives, Banks Mcdowell Jr.

Michigan Legal Studies Series

In dealing with the legal rules affecting foreign personal representatives, the author of the present monograph is to be commended for the lucid analysis in the following pages of the principal questions that an executor or administrator appointed in one state will encounter in the administration of a single estate on a multi-jurisdictional basis: his right to sue and liability to suit in other states, the effects of his extra-legal action outside the state of his appointment, and the possibilities of reforming existing laws so as to make feasible a system of single administration of decedents' estates. This analysis is …

Trusts - Jurisdiction - Trustee And Trust Assets Outside Jurisdiction Of Forum, Richard J. Riordan

Michigan Law Review

The purpose of this comment is to examine these rationales and determine their validity--first as to testamentary trusts and then as to inter vivos trusts.

The Martial Deduction And Equalization Under The Federal Estate And Gift Taxes Between Common Law And Community Property States, Paul E. Anderson

Michigan Law Review

In 1948, as the culmination of much dissatisfaction with the treatment of community property under the federal estate and gift tax laws, Congress adopted a new formula for the treatment of gifts and bequests between spouses; this formula was known as the marital deduction. It has remained practically unchanged since its adoption and still stands as an integral part of our federal estate and gift tax structure.

The basic purpose of the deduction was to provide equalization in estate and gift tax treatment between spouses residing in community property states and those residing in common law property states. The plan …

Determination Of Heirship, Paul E. Basye

Michigan Law Review

Nearly a hundred years have elapsed since the Supreme Court emphatically voiced its conviction as to the necessity of having some method for making a final determination concerning the devolution of the ownership of property upon the death of its owner.

Book Reviews, Willburt D. Ham, Samuel I. Shuman, Boaz Siegel, James H. Currie, Elvin R. Latty, James C. N. Paul, William F. Fratcher, W. Edward Sell, Robert N. Cook, W. J. Brockelbank

Journal of Legal Education

No abstract provided.

Probate Of A Part Of A Will, Thomas E. Atkinson

Kentucky Law Journal

No abstract provided.

Probate Of Wills In Kentucky--Jurisdiction And Procedure, J. Quentin Wesley

Kentucky Law Journal

No abstract provided.

Apportionment Of The Federal State Tax In The Absence Of Statute Or An Expression Of Intention, William P. Sutter

Michigan Law Review

Federal law now provides in sections 826 (c) and (d) of the Internal Revenue Code that life insurance and property transferred by appointment shall bear their proportionate tax burden. It does not contain similar provisions with respect to other types of non-probate property. At the present time, twenty states provide by statute for some sort of apportionment of estate taxes. Two states have statutes restricting apportionment in some degree. In the rest, the matter rests in the discretion of the courts. I propose to discuss in this article the situation in those areas where no statutory guidance exists.

Wills-Discovery Of Will Following Adjudication Of Intestacy-Rights Of Intervening Purchasers, Patrick J. Ledwidge

Michigan Law Review

At the time of his death in 1945, decedent was the owner of the real estate in question. His estate was administered in the belief that he had died intestate, and the administrator was discharged in August 1946. Thereafter, the property was conveyed by decedent's heirs to buyer, and by buyer in February 1947, to the defendant, a bona fide purchaser. Subsequently, decedent's will was discovered and admitted to probate in December 1947. By the terms of the will, the plaintiff was entitled to a one-half interest in the land. Plaintiff's complaint, asking partition of the land, was dismissed by …

Conflict Of Laws-Model Execution Of Wills Statute-Law Governing Revocation Of Will, Edward W. Rothe S.Ed.

Michigan Law Review

Decedent's will, devising Iowa realty, was denied probate in Illinois, the state of domicile, on grounds that the will had been revoked by cancellation. The devisees offered the will for probate in Iowa, under whose law no revocation was effected. The heirs contested probate on grounds that the Illinois denial of probate was conclusive and binding on Iowa courts in view of §633.49, Iowa code, 1946: "A last will and testament executed without this state, in the mode prescribed by the law, either of the place where executed or the testator's domicile, shall be deemed to be legally executed, and …

Executors And Administrators-Powers Of Executor Prior To The Grant Of Letters Testamentary, R. V. Wellman

Michigan Law Review

Testator's will was probated solely for the purpose of passing title to the real estate involved. There was no request for letters testamentary by those named executors in the will, it being alleged that there was no personal estate necessitating administration. Six days prior to the expiration of the statutory period for commencing such an action, plaintiffs, creditors, started a suit against the persons named as executors for the purpose of extending the lien of their debt against the land in the estate. The defendants appeared specially to question the propriety of the action against them. On appeal from the …

Wills-Letters As Holographic Wills-Testamentary Intent, Charles M. Soller

Michigan Law Review

A church trustee offered for probate as decedent's will a letter wholly written, dated, and signed in the handwriting of decedent. The letter was addressed to proponent, and read: "I am sending you a cashier's check for the $5000.00 I wrote you about last week. Now as to my heirs-I have three nieces, and a husband who has had enough. I'm not interested in any of them. If I leave $5.00 or $5,000.00 I want the church to have it." Probate was denied, and proponent appealed. Held, the letter was entitled to probate. De Lapp v. Anderson, .(Ky. …

The Function Of Will Contests, Lewis M. Simes

Michigan Law Review

To anyone steeped in the doctrines of the common law there is something anomalous about the will contest. First, the will is duly admitted to probate in a proceeding which is almost universally conceded to be judicial. Then at a subsequent time a so-called contest is brought by the heir, in which the precise proposition determined on the probate is retried. In most jurisdictions the heir is not bound to make any sort of a showing to entitle him to contest. He need not allege newly discovered evidence. He need not submit any evidence of · fraud or mistake. Indeed, …

Problems In Probate Law: Including A Model Probate Code, Lewis M. Simes, Paul E. Basye

Michigan Legal Studies Series

The publication of the Model Probate Code, together with related monographs and appendix notes, serves a dual purpose. It is the report of a committee of the Probate Division of the American Bar Association. It is also the product of a research project carried on by the University of Michigan Law School. Mr. R. G. Patton, in his "Presentation of the Report of the Committee on Model Probate Code," printed elsewhere in this volume, has provided an appropriate preface for this publication in its first aspect.

Administration Of Estate Of Decedent--Probate--Commission Of Accounts, P. J. O'F.

West Virginia Law Review

No abstract provided.

Validity, Interpretation, And Probate Of Foreign Wills - Rabe V. Mcallister

Maryland Law Review

No abstract provided.

Wills-Contract Not To Contest

Michigan Law Review

A testatrix left the bulk of her estate to the plaintiff whom she named as her executor. Defendant, dissatisfied with his bequest, threatened to contest the will. Thereupon, the parties entered into a contract whereby the plaintiff agreed to give the defendant a piece of land and a sum of money in addition to his legacy in consideration of defendant's promise not to contest the will. Shortly thereafter defendant joined relatives of the decedent in opposing probate. In an action in equity to specifically enforce the agreement, held, that the contract was valid and that the defendant be permanently …

Wills-Right Of Beneficiaries To Compromise So As To Defeat Provisions Of Will-Waiver Of Benefit

Michigan Law Review

Testator died leaving a valid will. The beneficiaries, who were also the heirs at law, presented a stipulation to the court, signed by all the parties in interest, agreeing that the will should not be admitted to probate; and the court refused the will. Later a dispute arose as to the settlement, and some of the beneficiaries brought a bill in equity to set aside the court order. Held, the agreement was supported by a valid consideration and is binding on the parties. Order of the court refusing probate upheld. In re Murphy's Estate, (Iowa 1934) 252 N. …

Certain Evasive And Protective Devices Affecting Succession To Decedents' Estates, Alvin Evans

Michigan Law Review

In Anglo-American law for many generations the power of an owner of property to determine the disposal of his estate at death has met with but comparatively few limitations. The statute creating this power was motivated by the assumption that the interest of the owner, reaching even beyond death, is paramount to other social interests. This power is an important item in a capitalistic system. And even if he does not exercise his power, the decedent may rest assured that another statute will do for him approximately what he may be supposed to have desired.

Torts - Fraud - Spoliation Of Will

Michigan Law Review

In a suit in tort for damages, plaintiff alleged that defendant, heir-at-law of the decedent, suppressed a genuine will under which the plaintiff was devisee, and forged and fraudulently probated a will which did not contain the devise to the plaintiff who remained in ignorance of both the fraud and the existence of the genuine will for more than twenty years. The defendant demurred. Held, that the plaintiff has a cause of action in tort. Morton v. Pettit, 38 Ohio App. 348, 176 N.E. 494 (1930), aff'd., (Ohio 1931) 177 N.E. 591.

The Legal Efficacy Of Attempted Methods Of Avoiding Probate, Hugo E. Oswald

Washington Law Review

Various means have been employed from time to time to avoid the necessity of the probating of estates. Generally speaking, such means have utterly failed to accomplish their purpose. In considering the reasons for such failures it must be borne in mind that there are two classes whose rights are affected. first, the parties themselves, and, secondly, creditors and the state by reason of its right to inheritance tax.

Treatise On The Law Of Wills, Paul L. Sayre

Indiana Law Journal

No abstract provided.

Preparation And Construction Of Wills, Paul L. Sayre

Indiana Law Journal

No abstract provided.