Marvin Claims At Death,
2023
Maurice A. Deane School of Law at Hofstra University
Marvin Claims At Death, Patricia A. Cain
ACTEC Law Journal
In 1976, the California Supreme Court handed down its decision in Marvin v. Marvin, recognizing the enforcement of contract and equitable claims that could be asserted when an unmarried partnership was dissolved. Most states have followed the basic holding in Marvin, although important differences in state law have developed over time. Recently, the Uniform Law Commission has approved a uniform act dealing with these issues, the Uniform Cohabitants' Economic Remedies Act (UCERA). This essay will focus, instead, on claims to Marvin rights that are asserted after the death of one partner, typically in probate court.
How Gender And Other Identity Factors Influence Attitudes Toward Will Making: Lessons From Australia,
2023
Maurice A. Deane School of Law at Hofstra University
How Gender And Other Identity Factors Influence Attitudes Toward Will Making: Lessons From Australia, Bridget J. Crawford, Tina Cockburn, Kelly Purser, Ho Fai Chan, Stephen Whyte, Uwe Dulleck
ACTEC Law Journal
This essay aims to stimulate interest in further empirical study of attitudes toward will making by reporting the results of a 2022 survey conducted in Australia of the general population (n=1202) and legal professionals (n=112). We asked participants for their views about the ideal age at which to begin the will-making process and the relative contributions of the client and attorney to any resulting will. There was a discernible gender-based difference in views on both questions. Women preferred to initiate those conversations approximately six years earlier than men did and, especially at earlier life stages, preferred less professional input into …
A Critical Analysis Of The Law Of Death, Marriage, And Wealth,
2023
Maurice A. Deane School of Law at Hofstra University
A Critical Analysis Of The Law Of Death, Marriage, And Wealth, Alyssa A. Dirusso
ACTEC Law Journal
No abstract provided.
Is Estate Planning Ethical In An Increasingly Inequitable World?,
2023
Maurice A. Deane School of Law at Hofstra University
Is Estate Planning Ethical In An Increasingly Inequitable World?, Harry S. Margolis
ACTEC Law Journal
No abstract provided.
When Twilight Becomes Darkness: Capacity Issues In Connection With Revocable Trusts,
2023
Maurice A. Deane School of Law at Hofstra University
When Twilight Becomes Darkness: Capacity Issues In Connection With Revocable Trusts, Sergio Pareja
ACTEC Law Journal
No abstract provided.
The Haunting Of Wealth Law,
2023
Maurice A. Deane School of Law at Hofstra University
Heirs Property: An Examination Of Probate Costs And The Costs Of Postmortem Probate Inaction,
2023
Maurice A. Deane School of Law at Hofstra University
Heirs Property: An Examination Of Probate Costs And The Costs Of Postmortem Probate Inaction, Reid Kress Weisbord
ACTEC Law Journal
“Heirs property” describes a legal limbo that occurs when multiple heirs or will beneficiaries inherit real property as tenants-in-common without promptly probating the estate to transfer marketable title out of the decedent’s name. This Article draws on recent empirical research to examine the demography of heirs property. It then takes a closer look at the adverse economic impact of postmortem probate inaction by and upon the decedent’s inheritors.
Federal Data Privacy Regulation: Do Not Expect An American Gdpr,
2023
DePaul University College of Law
Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley
DePaul Business & Commercial Law Journal
No abstract provided.
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities,
2023
DePaul University College of Law
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
DePaul Business & Commercial Law Journal
No abstract provided.
Welcome Address,
2023
DePaul University
Welcome Address, Lauren Mckenzie
DePaul Business & Commercial Law Journal
No abstract provided.
Front Matter,
2023
DePaul University
Reply Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky,
2023
Benjamin N. Cardozo School of Law
Reply Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky
Amicus Briefs
The Division’s Brief confirms that the Tribunal should rule for the taxpayers, Edward A. and Doris Zelinsky Perhaps most egregiously, the Division disparages binding factual stipulations to which the parties agreed at the outset of this litigation. These stipulations confirm that, from March 15, 2020 through December 31, 2020 (“the COVID period”), Professor Zelinsky had no New York office or classroom available to him. Consequently, Professor Zelinsky taught his classes and met with students exclusively on zoom from his Connecticut home. He did not step foot in New York for this nine and one-half month period.
The stipulated facts lead …
Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson,
2023
Schulich School of Law
Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello
Dalhousie Law Journal
The publication of Martin Hearson’s book, Imposing Standards: The North-South Dimension to Global Tax Politics, coincided with heated international discussions of the most substantial policy proposals in the field of international taxation in the last century.1 Hearson’s work provides insights on how the developed countries exerted control over the negotiations of the double taxation agreement (DTA) regime, which is the basis of the current international taxation framework. It explains how the negotiations resulted in a framework that works well for the developed countries, but does not substantially address the tax revenue needs of the developing countries. The publication of the …
Tax Reporting As Regulation Of Digital Financial Markets,
2023
Benjamin N. Cardozo School of Law, Yeshiva University
Tax Reporting As Regulation Of Digital Financial Markets, Young Ran (Christine) Kim
Washington and Lee Law Review
FTX’s recent collapse highlights the overall instability that blockchain assets and digital financial markets face. While the use of blockchain technology and crypto assets is widely prevalent, the associated market is still largely unregulated, and the future of digital asset regulation is also unclear. The lack of clarity and regulation has led to public distrust and has called for more dedicated regulation of digital assets. Among those regulatory efforts, tax policy plays an important role. This Essay introduces comprehensive regulatory frameworks for blockchain-based assets that have been introduced globally and domestically, and it shows that tax reporting is the key …
Tax Reporting As Regulation Of Digital Financial Markets,
2023
Benjamin N. Cardozo School of Law
Tax Reporting As Regulation Of Digital Financial Markets, Young Ran (Christine) Kim
Articles
FTX’s recent collapse highlights the overall instability that blockchain assets and digital financial markets face. While the use of blockchain technology and crypto assets is widely prevalent, the associated market is still largely unregulated, and the future of digital asset regulation is also unclear. The lack of clarity and regulation has led to public distrust and has called for more dedicated regulation of digital assets. Among those regulatory efforts, tax policy plays an important role. This Essay introduces comprehensive regulatory frameworks for blockchain-based assets that have been introduced globally and domestically, and it shows that tax reporting is the key …
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky,
2023
Benjamin N. Cardozo School of Law
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky
Amicus Briefs
As a matter of state law, New York’s own regulations and case law do not permit taxation of Professor Zelinsky’s income earned at home in Connecticut for the COVID-19 period starting on March 15, 2020. Even if New York law permitted the taxation of Professor Zelinsky’s Cardozo salary during this COVID-19 period, as a matter of federal constitutional law, the Due Process and dormant Commerce Clauses do not permit New York’s taxation of this salary earned in Connecticut. In addition, Zelinsky v. Tax Appeals Tribunal, 1 N.Y. 3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), does not apply to …
The Tax And Zakat Appeal System In The Kingdom Of Saudi Arabia: An Overview,
2023
Al-Imam Muhammad Ibn Saud Islamic University
The Tax And Zakat Appeal System In The Kingdom Of Saudi Arabia: An Overview, Ahmed A Altawyan
مجلة جامعة الإمارات للبحوث القانونية UAEU LAW JOURNAL
The competent judicial authority for adjudicating tax disputes differs from state to state. Some laws allow general court’s jurisdiction to adjudicate tax disputes. Others allow administrative court’s jurisdiction over taxation and zakat disputes because one of the parties involved in most such disputes is the competent government authority vested with administrative decision-making powers for assessment and collection of taxes. Therefore, it is natural for the administrative judiciary to be vested with the adjudication of tax disputes. However, there is a different legal system in the Kingdom of Saudi Arabia (KSA) to address such disputes. This study examines the differences between …
The Historical Origins And Current Prospects Of The Multilateral Tax Convention,
2023
University of Michigan Law School
The Historical Origins And Current Prospects Of The Multilateral Tax Convention, Reuven S. Avi-Yonah, Eran Lempert
Articles
This article has three aims. First, it surveys the pre-BEPS efforts to create a multilateral tax convention (MTC) from the 19th century onward, and explains why these efforts have failed, leading to an international tax regime dominated by unilateralism and bilateralism. Second, it contrasts the success of multilateralism in investment and trade law. Third, it examines the BEPS era efforts to create an MTC and suggests that, while there has been more convergence of the tax laws of countries, a fundamental divergence of interests persists that will likely doom any such efforts to failure. The article concludes that, at this …
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas,
2023
Villanova University Charles Widger School of Law
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams
Villanova Environmental Law Journal
No abstract provided.
The Problem Of Charitable Trust Enforcement: Addressing The Insufficiencies Of The Attorney General System And Proposing New Reform,
2023
Maurice A. Deane School of Law at Hofstra University
The Problem Of Charitable Trust Enforcement: Addressing The Insufficiencies Of The Attorney General System And Proposing New Reform, Morgan Wahler
ACTEC Law Journal
No abstract provided.
