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Articles 3271 - 3300 of 3546
Full-Text Articles in Estates and Trusts
Taxation-Transfer Tax On Death Of Settlor Of Trust Wherin Income Was Reserved
Taxation-Transfer Tax On Death Of Settlor Of Trust Wherin Income Was Reserved
Michigan Law Review
Section 401, Revenue Act of 1918 provided that in order to determine the transfer tax, there should be included in the gross estate "any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death * * *." The decedent transferred to her husband and others, as trustees, securities in trust to collect the income and pay the balance after discharging expenses to the husband for life, after …
Trusts-Apportionment Of Extraordinary Dividend From Sale Of Property By Realty Company Between Life Tenant And Remainderman
Michigan Law Review
After death of the testator, leaving his wife shares in a realty company as part of the residue of his estate in trust to receive the rents, profits, and income of the same for her natural life, the company sold the greater portion of its property and declared a cash dividend of 100 per cent. Held, that it belonged to the remainderman and not the life beneficiary. In re Jackson's Will, 239 N. Y. S. 362.
Trusts-Degree Of Duty To Which A Trust Is Bound
Trusts-Degree Of Duty To Which A Trust Is Bound
Michigan Law Review
In an accounting proceeding certain objectors sought to surcharge the Fulton Trust Company of New York, as testamentary trustee, for loss in the trust fund due to the retention of securities taken over from the executors at the time the trust was set up, seven years previous to the accounting. The securities, consisting of stocks in sugar companies, had greatly decreased in value. The trustee was not charged with having acted in bad faith, but with negligence in having retained the securities, although authorized to do so by the will. Held, that much more was expected from a trust …
Reformation-Trusts-Stranger To The Instrument
Reformation-Trusts-Stranger To The Instrument
Michigan Law Review
Defendant was an agent with authority to purchase land for his principal, the plaintiff, and to take options in his own name. Instead, he took contract title in his own name. Plaintiff furnished the entire consideration. In a suit in which the vendor was joined as plaintiff, held, that the land contract be reformed by inserting the name of the plaintiff as purchaser. Goss v. McKinney (Mich. 1930) 229 N.W. 450.
Wills--Testamentary Intent, Paul E. Bottome
Wills--Testamentary Intent, Paul E. Bottome
West Virginia Law Review
No abstract provided.
Trusts-Resulting Trusts-Construction Of Statute
Trusts-Resulting Trusts-Construction Of Statute
Indiana Law Journal
No abstract provided.
Wills-Devise Over On Decease Of First Taker-Construction
Wills-Devise Over On Decease Of First Taker-Construction
Indiana Law Journal
No abstract provided.
Costigan's Cases On Wills, 2d Ed., Ivan W. Goodner
Costigan's Cases On Wills, 2d Ed., Ivan W. Goodner
Washington Law Review
No abstract provided.
Gift Of A Life Estate With Absolute Power Of Disposal By Deed, James W. Simonton
Gift Of A Life Estate With Absolute Power Of Disposal By Deed, James W. Simonton
West Virginia Law Review
No abstract provided.
Trusts--Effect Of The Statute Of Frauds, H. G. Muntzing
Trusts--Effect Of The Statute Of Frauds, H. G. Muntzing
West Virginia Law Review
No abstract provided.
The Legal Efficacy Of Attempted Methods Of Avoiding Probate, Hugo E. Oswald
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.
The Admissibility Of Testimony Concerning Transactions With Decedents, Elwood Hutcheson
The Admissibility Of Testimony Concerning Transactions With Decedents, Elwood Hutcheson
Washington Law Review
This is written to supplement the article appearing In 1 Washington Law Review 21 on this subject, and covers all the Washington decisions thereon from Volume 133 to and including Volume 153.
The Doctrine Of Worthier Title, Fowler V. Harper, Frederick E. Heckel
The Doctrine Of Worthier Title, Fowler V. Harper, Frederick E. Heckel
Articles by Maurer Faculty
No abstract provided.
Wills-Signature In Superscription-Intention To Adopt Name As Signature
Wills-Signature In Superscription-Intention To Adopt Name As Signature
Indiana Law Journal
Recent Case Notes
Massachusetts Trusts And Succession Taxes, Maxwell E. Fead, Milton D. Green
Massachusetts Trusts And Succession Taxes, Maxwell E. Fead, Milton D. Green
Michigan Law Review
Ordinarily, one thinks of trust estates as connected with testamentary dispositions of property, marriage settlements, spendthrift trusts, or other similar "pure" trusts. However, in comparatively recent years, trust estates have assumed a place in active business life, occupying the same general fields of activity as the corporation. Business men early found that the advantages of corporate existence were offset, to a greater or less degree, by corresponding disadvantages, such as compliance with regulations laid down by the state, inflexibility of charter provisions, and particularly increased burdens of taxation. The corporate organization lays itself open to the touch of the state …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Charitable Trusts, W. T. O'Farrell
Descent And Distribution-Status And Inheritance Rights Of Adopted Child
Descent And Distribution-Status And Inheritance Rights Of Adopted Child
Michigan Law Review
The adoption of the children of another person is said to have been unknown to the common law. In re Johnson, 98 Cal. 531; Morrison v. Sessions, 70 Mich. 297, 14 Am. St. Rep. 500. However, the status of adopted children is one of very ancient origin, existing in Biblical times, Romans 8:15; 9:4:, and was developed to a high degree by the Greeks and Romans. Provisions for child adoption were incorporated in the Code of Justinian, SANDERS, JUSTINIAN; Am. ed. 103 et seq., and took their place in the jurisprudence of all countries in which the civil …
Wills-Trusts-Unprobated Will Opposed To A Forged Will Fraudulently Probated
Wills-Trusts-Unprobated Will Opposed To A Forged Will Fraudulently Probated
Michigan Law Review
We have now grown accustomed to certain principles which, at the time that they were enunciated, must have been thought anomalous. The comparatively recent case of Winder v Scholey, his oral promise to hold for another, might be declared a trustee ex maleficio, although he was guilty of no actual fraud when he made the promise. A fortiori, it would seem that actual fraud on the part of the devisee should lead to the same result, and such has been the fact for many years. In the case of deeds, however, actual fraud and a subsequent breach …
Husband And Wife As Statutory Heirs, Paul L. Sayre
Husband And Wife As Statutory Heirs, Paul L. Sayre
Articles by Maurer Faculty
No abstract provided.
Attempted Acceptance Of A Deceased Offeror's Offer, James L. Parks
Attempted Acceptance Of A Deceased Offeror's Offer, James L. Parks
University of Missouri Bulletin Law Series
Occasionally an offeree will attempt to accept an offer within its life as originally stated, but the act which he regards as an acceptance, and which usually would have been effective as such, is done after the death of his offeror. On this state of facts courts in the past have generally held that no contract could result from the offerce's efforts. The rule was to the effect that the offeror's death terminated his offer and his offeree's legal power to bind his estate to the bargain originally proffered. The reasons assigned to support this proposition are that every contract …
Trusts--Enforcement Of A Trust Created To Defeat Persons Whom The Grantor Imagined To Be His Creditors, W. T. O'Farrell
Trusts--Enforcement Of A Trust Created To Defeat Persons Whom The Grantor Imagined To Be His Creditors, W. T. O'Farrell
West Virginia Law Review
No abstract provided.
Trusts--Effect Of Appendage Of Word "Trustee" In Relieving Party From Personal Responsibility, Clair Smith
Trusts--Effect Of Appendage Of Word "Trustee" In Relieving Party From Personal Responsibility, Clair Smith
West Virginia Law Review
No abstract provided.
Non-Religious Charitable Trusts, W. T. O'Farrell
Non-Religious Charitable Trusts, W. T. O'Farrell
West Virginia Law Review
No abstract provided.
Cases On Wills And Administration, By Philip Mechem And Thomas E. Atkinson, Paul L. Sayre
Cases On Wills And Administration, By Philip Mechem And Thomas E. Atkinson, Paul L. Sayre
Indiana Law Journal
No abstract provided.
Cases On Future Interests, James W. Simonton
Cases On Future Interests, James W. Simonton
West Virginia Law Review
No abstract provided.
Treatise On The Law Of Wills, Paul L. Sayre