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Articles 481 - 510 of 629
Full-Text Articles in Property Law and Real Estate
The Validity Of The Gift Over In Kentucky Determined Through Construction Of Estate In First Taker, Norma D. Boster
The Validity Of The Gift Over In Kentucky Determined Through Construction Of Estate In First Taker, Norma D. Boster
Kentucky Law Journal
No abstract provided.
Civil Procedure-Judgments-Collateral Attack On Decree Of Distribution Of A Probate Court, David W. Rowlinson
Civil Procedure-Judgments-Collateral Attack On Decree Of Distribution Of A Probate Court, David W. Rowlinson
Michigan Law Review
Testator's will devised a tract of land to his three nieces and directed that the nieces should not sell or dispose of the land for twenty years after his death. This provision was incorporated in the decree of the probate court distributing the land to the three nieces. After the decree of distribution had become final, one of the nieces brought the present action for partition. Over the objection that the decree was conclusive and forbade this type of alienation, the trial court ordered partition. On appeal, held, affirmed. The condition restraining alienation for twenty years is forbidden by …
Depreciation Of Improved Real Property In Trust Estates, Thomas J. Kelly, John G. Wick
Depreciation Of Improved Real Property In Trust Estates, Thomas J. Kelly, John G. Wick
Buffalo Law Review
No abstract provided.
Wills-Discovery Of Will Following Adjudication Of Intestacy-Rights Of Intervening Purchasers, Patrick J. Ledwidge
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 …
Book Reviews, W. Barton Leach, Joe Tussman, Charles O. Gregory, Charles Fahy, John C. O'Byrne Jr., Joseph Curtis, Charles Fairman, Ralph R. Neuhoff, Joseph Hawley Murphy, Charles L. Black Jr., Roscoe L. Barrow, John Hanna
Book Reviews, W. Barton Leach, Joe Tussman, Charles O. Gregory, Charles Fahy, John C. O'Byrne Jr., Joseph Curtis, Charles Fairman, Ralph R. Neuhoff, Joseph Hawley Murphy, Charles L. Black Jr., Roscoe L. Barrow, John Hanna
Journal of Legal Education
No abstract provided.
Remainder To Grantor's Heirs In Kentucky, William M. Deep
Remainder To Grantor's Heirs In Kentucky, William M. Deep
Kentucky Law Journal
No abstract provided.
Trusts And Estates-Accumulations-Setting Aside Reserve For Depreciation On Trust Buildings, Hugh B. Muir
Trusts And Estates-Accumulations-Setting Aside Reserve For Depreciation On Trust Buildings, Hugh B. Muir
Michigan Law Review
Testator created a testamentary trust of several parcels of real property improved with apartment houses, authorizing the trustees to pay the net annual income therefrom to his sons in equal shares. The trust was to terminate when the youngest son attained the age of twenty-one, or, if he died before majority, when the second youngest son attained the age of thirty-seven, or sooner died. Remainder was to the testator's sons living at the termination date or their issue, per stirpes. Testator, while living, had maintained accounting records for the properties in such manner as to reflect an annual charge for …
The Theory Of Delivery In Gifts Causa Mortis, James V. Marcum
The Theory Of Delivery In Gifts Causa Mortis, James V. Marcum
Kentucky Law Journal
No abstract provided.
Foreword, Mayo A. Shattuck
Foreword, Mayo A. Shattuck
Vanderbilt Law Review
In order to get a proper measure of modern Estate Planning I think it may be useful to consider, very briefly, some aspects of its history. The family trust was born into our jurisprudence in an environment which had been moulded in that solid and immovable pyramid called feudalism. In that social order there was nothing of imaginative elasticity. Lateral allegiances or entanglements were as little known as lateral movements. All lines of authority moved from the top; all discharges of duties were rendered vertically to the liege lord next above. As with human relationships so also with property. The …
A Symposium On Estate Planning: Foreword, Mayo Adams Shattuck
A Symposium On Estate Planning: Foreword, Mayo Adams Shattuck
Vanderbilt Law Review
The power and increasing value of conferences and symposia of the sort which the Vanderbilt Law Review has arranged is that a team of first class men are gathered together to give testimony and useful advice upon the various independent factors which must be taken into account in solution of this fascinating problem. When a group of distinguished scholars and practitioners like those participating in this symposium are willing to make thoughtful contributions to this sort-of round table, without hope of compensation except for the satisfaction that comes from the provision of sound ideas and the education that stems from …
Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn
Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn
Vanderbilt Law Review
The starting point in the determination of the federal estate tax is the valuation of the property included in the gross estate.' While the Internal Revenue Code does not use the term "fair market value" in defining the gross estate, the regulations promulgated by the Commissioner of Internal Revenue as an interpretation of the estate tax provisions of the Code provide that "the value of every item of property includible in the gross estate is the fair market value thereof." While a creditable argument could be made that Congress, in using the term "value" in defining the gross estate, intended …
Some Aspects Of Estate Planning In Tennessee, Alec B. Stevenson
Some Aspects Of Estate Planning In Tennessee, Alec B. Stevenson
Vanderbilt Law Review
Not many years ago a large New York bank circulated privately booklet with the provocative title "The Passing of the Simple Will." The choice of the title and the text itself underlined the complexities which surround the owner of property and his advisers when they jointly attempt to plan the disposition of a modern estate for modem needs. The now almost legendary owner of Blackacre could, indeed, write a simple will, quite effective and satisfactory as a plan for the disposition 'and use of the family property. One need scarcely recite the changes which have taken place in more recent …
A Planner's Primer, William M. Reynolds
A Planner's Primer, William M. Reynolds
Vanderbilt Law Review
Anyone undertaking an assignment to write within a few pages under this comprehensive title must limit his coverage. This general article on a subject as intangible as estate planning omits entirely or gives short treatment to many considerations which may be of great importance to the conscientious planning of relatively complicated estate situations. Emphasis will be placed on the tax aspects of estate planning, particularly federal taxes, but consideration will be given to other aspects which may be of equal or even greater importance. This deliberate emphasis is certainly not intended to add to the misleading impression, too frequently held, …
Alternatives To Spendthrift Trusts In Kentucky, Calvert C. Little
Alternatives To Spendthrift Trusts In Kentucky, Calvert C. Little
Kentucky Law Journal
No abstract provided.
Taxation-Liens-Nature Of Federal Estate Tax Lien, David D. Ring
Taxation-Liens-Nature Of Federal Estate Tax Lien, David D. Ring
Michigan Law Review
At the time of his death, decedent owned certain land in fee simple. His executrix, authorized by an order of the probate court, sold the land to herself as an individual. Subsequently, the United States began condemnation proceedings against the land, paying an award into court. Before distribution of this award was ordered, the executrix in her individual capacity and as ostensible owner was permitted in accordance with statute to withdraw a part of this award. The withdrawal was made without prejudice to her right to the remainder if it proved more than sufficient to satisfy the claims of other …
Future Interests - Statute Abolishing The Rule In Shelley's Case Applied To The Worthier Title Doctrine, Joseph W. Morris
Future Interests - Statute Abolishing The Rule In Shelley's Case Applied To The Worthier Title Doctrine, Joseph W. Morris
Michigan Law Review
Plaintiff set up an irrevocable trust of $75,000 to pay the income to himself for life, and upon his death to distribute the remainder of the trust to his heirs at law according to the laws of succession of the State of California in existence at his death. He later brought suit to terminate the trust on the theory that the worthier title doctrine prevented the creation of a remainder in his heirs at law, and that as sole beneficiary of the trust, he was entitled to termination. Held, the worthier title doctrine was inapplicable because of a statute …
Trusts-Rule Against Perpetuities-Tetamentary Trust For Maintenance Of Testatrix' Home As Depository For Ashes Of Testatrix And Daughter, Richard L. Eckhart S.Ed.
Trusts-Rule Against Perpetuities-Tetamentary Trust For Maintenance Of Testatrix' Home As Depository For Ashes Of Testatrix And Daughter, Richard L. Eckhart S.Ed.
Michigan Law Review
Testatrix provided that her body should be cremated, the ashes mixed with the ashes of her deceased daughter, and both placed in a designated room on the second floor of testatrix' home. The executors were directed not to sell the home but to use rentals from the first floor to maintain it, such rentals to be obtained from any member of the Socialist Party whom the executors should find proper and able to pay the rental. Held, the attempted disposition was invalid as a violation of the rule against restraints on alienation. Alexander v. House, (Conn. 1947) 54 …
Virtual Representation Of Holders Of Future Interests In Actions Involving Titles In Kentucky, Bertel M. Sparks
Virtual Representation Of Holders Of Future Interests In Actions Involving Titles In Kentucky, Bertel M. Sparks
Kentucky Law Journal
No abstract provided.
Should Husband And Wife Hold Real Property With Survivorship?, William E. Francis
Should Husband And Wife Hold Real Property With Survivorship?, William E. Francis
Kentucky Law Journal
No abstract provided.
Real Property-Tenancy By Entireties-Estate Created By Parol Gift Followed By A Voluntary Settlement, Ralph J. Isackson
Real Property-Tenancy By Entireties-Estate Created By Parol Gift Followed By A Voluntary Settlement, Ralph J. Isackson
Michigan Law Review
Prior to his death in 1892, X made a parol gift of 60 acres in a 360 acre tract to his daughter, W, or to W and her husband, H, and put them into actual possession but gave them no deed to the land. No evidence was shown to indicate that either W or H had paid the taxes or made any improvements on the land during X's lifetime. X died intestate and left surviving him five children, including W. All the heirs, except W, conveyed the 60 acre tract to W and H in …
Wills--Construction-Testamentary Intent, J. R. Swenson
Wills--Construction-Testamentary Intent, J. R. Swenson
Michigan Law Review
In a will drawn for her by a layman, testatrix inserted in her own words a clause reading, "It is my belief that 120 acres . . . owned by my deceased husband, John Cagley, subject to a life estate willed to me, be distributed to his four nieces and nephews . . . . " In fact, her husband's will had not specifically disposed of the remainder, and testatrix had in addition to the life estate, taken the remainder as residuary devisee. Held, The clause was a valid devise of the property to the four named beneficiaries. Layton …
Equity--Removal Of Cloud On Title--Right To Bring Suit When Defendant Has Possession, K. K. H.
Equity--Removal Of Cloud On Title--Right To Bring Suit When Defendant Has Possession, K. K. H.
West Virginia Law Review
No abstract provided.
Executors And Administrators-Priority Of Payment Of United States Claims, E. M. Deal S.Ed.
Executors And Administrators-Priority Of Payment Of United States Claims, E. M. Deal S.Ed.
Michigan Law Review
When decedent died in 1940, his personal estate was consumed by the widow's exemption and expenses of administration, leaving only a one-sixth interest in certain real estate formerly owned by his deceased father. Proceedings to partition this property resulted in a sum of $2,306.17 payable to decedent's widow, subject to the payment of his debts. The executors of one Davidson who had obtained a $24,588.00 judgment against decedent in 1933 claimed the entire fund as did the United States under tax liens entered in 1940 and 1941 of $2,202.89 and $8,904.67. The government based its claim on section 3466 of …
Trusts--Sale And Reinvestment Of Trust Property In Violation Of The Directions Of The Testator--Statutory Interpretation--Kelly V. Marr, Fred B. Redwine
Trusts--Sale And Reinvestment Of Trust Property In Violation Of The Directions Of The Testator--Statutory Interpretation--Kelly V. Marr, Fred B. Redwine
Kentucky Law Journal
No abstract provided.
Soviet Law Of Inheritance: Ii, Vladimir Gsovski
Soviet Law Of Inheritance: Ii, Vladimir Gsovski
Michigan Law Review
Wills. Neither the Civil Code nor any other statute sets forth any specific requirements for capacity to make a will. Therefore, the soviet jurists deem any person who is generally competent to enter into legal transactions (Civil Code, Section 8) capable of making a will. Thus, minors under the age of eighteen years and persons adjudged unable to manage their affairs because of mental disease or weak-mindedness do not have testamentary capacity. Likewise, a will executed by a testator while "in a state of mind which precluded his understanding the significance of his acts," has no validity (id., Section 3r).
Taxation--Special Assignments For Local Improvements--Personal Property Locally Situated Not Subject To Assessment, W. C. M.
West Virginia Law Review
No abstract provided.
Future Interests--Effect On Contingent Remainders Of Widow-Life Tenant's Election To Take Against A Will, Niel Mckay S.Ed.
Future Interests--Effect On Contingent Remainders Of Widow-Life Tenant's Election To Take Against A Will, Niel Mckay S.Ed.
Michigan Law Review
Testator devised one half of the income from an undivided one-third interest in certain real estate to the defendant, his wife, and provided that on her death the undivided one-third interest was to go to his brother and sister, plaintiffs here, if living, otherwise to his children in a certain named order if living. The defendant, testator's widow, elected to take her statutory share against the will, and the county court decreed her a one-half interest in the undivided one third, the other one-half interest going to the plaintiffs. Plaintiffs, also having title to the other two thirds of the …
Future Interests-Power Of Termination-Restraint On Alienation- Merger Of The Power Of Termination With The Fee Simple Subject To A Condition Subsequent, Neil Mckay S.Ed.
Future Interests-Power Of Termination-Restraint On Alienation- Merger Of The Power Of Termination With The Fee Simple Subject To A Condition Subsequent, Neil Mckay S.Ed.
Michigan Law Review
A conveyed two tracts of land to B, her daughter, by two deeds, reserving a life estate in each tract and restraining, by condition subsequent, alienation of them in any manner, for five years in one deed, and for twelve years in the second. In less than five years and before the restrictions were violated, A died and B was adjudged her sole and only heir at law. Thereafter B conveyed the land by quit claim deed to the defendant, her husband. B died a month later, leaving a will, by which she devised and bequeathed all her property …
Problems In Probate Law: Including A Model Probate Code, Lewis M. Simes, Paul E. Basye
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.
Abstracts, Mary Jane Plumer
Abstracts, Mary Jane Plumer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.