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Taxation-Federal Estate and Gift Commons™
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Articles 331 - 344 of 344
Full-Text Articles in Taxation-Federal Estate and Gift
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Lack Of Marketability And Minority Discounts In Valuing Close Corporation Stock: Elusiveness And Judicial Synchrony In Pursuit Of Equitable Consensus, Stephen J. Leacock
Lack Of Marketability And Minority Discounts In Valuing Close Corporation Stock: Elusiveness And Judicial Synchrony In Pursuit Of Equitable Consensus, Stephen J. Leacock
Faculty Scholarship
No abstract provided.
Contractual Wills: Misplaced Marital Loyalties: Eunsuing Litigation: Increased Federal Estate Taxes, Addison E. Dewey
Contractual Wills: Misplaced Marital Loyalties: Eunsuing Litigation: Increased Federal Estate Taxes, Addison E. Dewey
Akron Law Review
A MYSTIFYING PLETHORA OF RECENT CASES indicates that husbands and and wives seem to be placing much more euphoric confidence in the judicial enforcement of their contractual wills than they do in unbargained-for assurances by the spouse that the provisions of such will never be changed. Many cases indicate that married couples feel that while mutual trust and confidence may be a revered tradition resulting from matrimonial bliss, they prefer to superimpose upon testamentary dispositions of their estates the common law concept of contract as an agreement which the courts will enforce. The repeated pattern of the various cases is …
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Corporate Takeover Of Teaching Hospitals, Maxwell Gregg Bloche
Corporate Takeover Of Teaching Hospitals, Maxwell Gregg Bloche
Georgetown Law Faculty Publications and Other Works
This article explores the potential and the dangers of this novel form of collaboration between academic medicine and the for-profit world. The author focuses on those arrangements--purchases and leasing agreements--by which investor-owned corporations operate, for a profit, hospitals that serve as major medical teaching and research sites. He begins by reviewing how the evolving needs of academic medical centers and for-profit hospital chains have generated mutual interest in such arrangements. The author then considers some frequently expressed ethical, economic, and other public policy objections to the provision of hospital services by for-profit firms. Opponents of the acquisition and leasing of …
Recent Legislation
University of Richmond Law Review
This is a list of the recent legislation from 1970.
Book Reviews, Willard L. Boyd, Robert Meisenholder, Robert H. Skilton, Charles Seligson, Allan F. Smith, Charles L. B. Lowndes, Elvin E. Overton, Julio Cueto-Rua, W. Paul Gormley, John J. Yeager, James A. Rahl, Carl H. Fulda
Book Reviews, Willard L. Boyd, Robert Meisenholder, Robert H. Skilton, Charles Seligson, Allan F. Smith, Charles L. B. Lowndes, Elvin E. Overton, Julio Cueto-Rua, W. Paul Gormley, John J. Yeager, James A. Rahl, Carl H. Fulda
Journal of Legal Education
No abstract provided.
Book Reviews, Jerome Frank, Edmond Cahn, Jay Wesley Murphy, Delmar Karlen, Lehan K. Tunks, Thomas A. Thomas, John W. Wade, Robert C. Bensing, Ralph R. Neuhoff, Allan D. Vestal, Edward D. Re, Thomas I. Emerson, John J. Parker
Book Reviews, Jerome Frank, Edmond Cahn, Jay Wesley Murphy, Delmar Karlen, Lehan K. Tunks, Thomas A. Thomas, John W. Wade, Robert C. Bensing, Ralph R. Neuhoff, Allan D. Vestal, Edward D. Re, Thomas I. Emerson, John J. Parker
Journal of Legal Education
No abstract provided.
Book Reviews, George H. Pickar, Edward L. Barrett Jr., Rudolph Heitz, Charles E. Corker, Warren M. Ballard, W. F. Zacharias, Stefan A. Riesenfeld, Julius Cohen, Charles A. Reynard, Robert Kingsley, Jacob D. Hyman, James Lake, Arthur W. Stokes, Francis A. Allen, Paul A. Freund, Richard W. Jennings, Joseph E. Goodbar, Kenneth Redden, James A. Rahl, Charles L. B. Lowndes
Book Reviews, George H. Pickar, Edward L. Barrett Jr., Rudolph Heitz, Charles E. Corker, Warren M. Ballard, W. F. Zacharias, Stefan A. Riesenfeld, Julius Cohen, Charles A. Reynard, Robert Kingsley, Jacob D. Hyman, James Lake, Arthur W. Stokes, Francis A. Allen, Paul A. Freund, Richard W. Jennings, Joseph E. Goodbar, Kenneth Redden, James A. Rahl, Charles L. B. Lowndes
Journal of Legal Education
No abstract provided.
Quasi-Contracts -- Taxation -- Rescission Of Gift For Failure To Achieve Donor's Purpose Of Minimizing Federal Income Taxes, N. S. Peterman S. Ed.
Quasi-Contracts -- Taxation -- Rescission Of Gift For Failure To Achieve Donor's Purpose Of Minimizing Federal Income Taxes, N. S. Peterman S. Ed.
Michigan Law Review
In 1937, plaintiff made a gift of stock in a closed corporation to his wife, the defendant. For two years defendant received cash dividends on the stock transferred to her and paid income taxes thereon. Late in 1938 the corporation was dissolved; the assets were distributed to the shareholders, and a partnership was formed. Defendant continued to report the income received by her from the partnership. In 1946, the Tax Court sustained the contention of the commissioner of internal revenue that the entire income from this partnership was taxable to plaintiff under the doctrine of Commissioner v. Tower. Plaintiff …
Quasi-Contracts-Taxation-Rescission Of Gifts Where Gift Fails To Achieve Donor's Purpose Of Minimizing Federal Income Taxes, Charles M. Soller S.Ed., Edwin F. Uhl S. Ed.
Quasi-Contracts-Taxation-Rescission Of Gifts Where Gift Fails To Achieve Donor's Purpose Of Minimizing Federal Income Taxes, Charles M. Soller S.Ed., Edwin F. Uhl S. Ed.
Michigan Law Review
A recent Michigan case, Stone v. Stone, presents problems of complexity and far-reaching importance. The plaintiffs, husband and wife, each owned a one-half interest in a family business partnership, and each apparently reported a proportionate share of the partnership earnings for federal income tax purposes. For the purpose of further reducing taxes on the income of the family unit, each parent transferred a one-quarter interest in the partnership to one of their two minor children, and thereafter each parent and child filed separate income tax returns reporting one-fourth of the partnership earnings as individual income. Each parent, under a …
Taxation - Gift Tax - Transfer In Pursuance Of An Antenuptial Agreement As A Taxable Gift, Michigan Law Review
Taxation - Gift Tax - Transfer In Pursuance Of An Antenuptial Agreement As A Taxable Gift, Michigan Law Review
Michigan Law Review
Plaintiff entered into an antenuptial agreement with his intended wife whereby she waived all rights which she might acquire by virtue of the marriage in certain stock which he owned. In consideration therefor, he transferred to her two annuities and an interest as tenant by the entirety in two parcels of real estate. Plaintiff contended that such transfers did not constitute taxable gifts, and the Board of Tax Appeals decided in his favor. Held, that the transfers were taxable gifts, for a waiver of marriage rights in the property of plaintiff pursuant to an antenuptial agreement did not constitute …