Intestacy, Wills, And Intent: A Short Comment On Wright & Sterner,
2018
Maurice A. Deane School of Law at Hofstra University
Intestacy, Wills, And Intent: A Short Comment On Wright & Sterner, David Horton
ACTEC Law Journal
No abstract provided.
"Undemocratic" Trusts And The Numerus Clausus Principle,
2018
Maurice A. Deane School of Law at Hofstra University
"Undemocratic" Trusts And The Numerus Clausus Principle, E. Gary Spitko
ACTEC Law Journal
In Democracy and Trusts, Professor Carla Spivack argues that, pursuant to the numerus clausus principle, a court is empowered to impair legislation authorizing a certain trust form where the legislation was not the product of "democratic decision-making." This imaginative claim is predicated upon two antecedent claims. First, Professor Spivack argues that the numerus clausus principle should apply to equitable interests. Second, she argues that the numerus clausus principle does not invest legislatures with the sole authority to determine allowable property forms; rather, courts also have an important role to play in composing the list of property forms. This review essay …
Elegy,
2018
Maurice A. Deane School of Law at Hofstra University
Response To Professor Horton, Mr. James Pressly And Mr. J. Grier Pressly,
2018
Maurice A. Deane School of Law at Hofstra University
Response To Professor Horton, Mr. James Pressly And Mr. J. Grier Pressly, Danaya C. Wright, Beth Sterner
ACTEC Law Journal
No abstract provided.
Elaine Gagliardi On The Family Limited Partnership In 2018: Powell, Cahill, And Income Tax Basis At Death,
2018
Alexander Blewett III School of Law at the University of Montana
Elaine Gagliardi On The Family Limited Partnership In 2018: Powell, Cahill, And Income Tax Basis At Death, Elaine H. Gagliardi
Faculty Journal Articles & Other Writings
The Tax Court’s 2017 holding in Estate of Powell v. Commissioner1 followed by its 2018 decision in Estate of Cahill v. Commissioner,2 signals a need to rethink how best to structure the family limited partnership and the terms of the partnership agreement. In a shift away from its historical approach to analyzing gross estate inclusion of family limited partnership assets, the Powell court endorses application of Section 2036(a)(2)3 to include the value of partnership assets in decedent’s gross estate, and in an unprecedented step employs Section 2043 to determine the value of family limited partnership assets includible in the gross …
Taxation,
2018
University of Richmond
Taxation, Craig G. Bell, Michael H. Brady
University of Richmond Law Review
This article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its sections cover legislative activity, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year.
A Historical Examination Of The Constitutionality Of The Federal Estate Tax,
2018
William & Mary Law School
A Historical Examination Of The Constitutionality Of The Federal Estate Tax, Henry Lowenstein, Kathryn Kisska-Schulze
William & Mary Bill of Rights Journal
No abstract provided.
The Republic Of Virtue: The Republican Ideal In British And American Property Law,
2018
Cornell Law School, J.D. Candidate 2019
The Republic Of Virtue: The Republican Ideal In British And American Property Law, Maxwell M. Garnaat
Cornell International Law Journal
As the estate tax comes under increasing pressure from all sides, it is important that we determine just how rooted in American ideals such a measure truly is. On the one hand, it is true that Lockean theories of private property remain a stalwart influence on the nation, one which may be used to argue against the estate tax. On the other hand, however, the equally venerable theory of republicanism— one adopted and developed by the Framers themselves— can justify its continuation. Applying the principles of republicanism to this specific context, one can see how closely its tenets align with …
Front Matter (Letter From The Editor, Masthead, Etc.),
2018
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 7, No. 2 – Summer 2018,
2018
San Jose State University
The Contemporary Tax Journal Volume 7, No. 2 – Summer 2018
The Contemporary Tax Journal
No abstract provided.
Higher Education Savings And Planning: Tax And Nontax Considerations,
2018
Liberty University
Higher Education Savings And Planning: Tax And Nontax Considerations, F. Philip Manns Jr., Timothy M. Todd
Texas A&M Law Review
Funding higher education is among the critical financial decisions made by individuals and families. There are myriad options. Yet, the conventional wisdom—namely using Section 529 Plans—may not be the optimal vehicle to effectuate this goal. Therefore, this Article discusses various strategies to plan, save, and pay for higher education. It compares various savings methods including gifts, UTMA accounts, Section 529 Plans, trusts, and other vehicles. The analysis explores both tax and non-tax considerations, including the effect of different strategies on financial aid, transaction costs, investor control, income taxes, gift and estate taxes, flexibility, and creditor protection. This Article concludes that …
My Response To Beyer And Bove,
2018
Maurice A. Deane School of Law at Hofstra University
My Response To Beyer And Bove, Richard C. Ausness
ACTEC Law Journal
No abstract provided.
A Brief Review Of Professor F. Philip Manns, Jr., Powers Of Attorney Under The Uniform Power Of Attorney Act Including Reference To Virginia Law,
2018
Maurice A. Deane School of Law at Hofstra University
A Brief Review Of Professor F. Philip Manns, Jr., Powers Of Attorney Under The Uniform Power Of Attorney Act Including Reference To Virginia Law, Howard M. Zaritsky
ACTEC Law Journal
No abstract provided.
Reactions To Discretionary Trusts: An Update By Richard C. Ausness,
2018
Maurice A. Deane School of Law at Hofstra University
Reactions To Discretionary Trusts: An Update By Richard C. Ausness, Gerry W. Beyer
ACTEC Law Journal
No abstract provided.
Front Matter,
2018
Maurice A. Deane School of Law at Hofstra University
Commentary On Discretionary Trusts: An Update By Richard C. Ausness,
2018
Maurice A. Deane School of Law at Hofstra University
Commentary On Discretionary Trusts: An Update By Richard C. Ausness, Alexander A. Bove Jr.
ACTEC Law Journal
No abstract provided.
Undue Influence: The Gap Between Current Law And Scientific Approaches To Decision-Making And Persuasion,
2018
Maurice A. Deane School of Law at Hofstra University
Undue Influence: The Gap Between Current Law And Scientific Approaches To Decision-Making And Persuasion, Dominic J. Campisi, Evan D. Winet, Jake Calvert
ACTEC Law Journal
No abstract provided.
Explaining The "Inexplicable": A Response To Powers Of Attorney Under The Uniform Power Of Attorney Act Including Reference To Virginia Law By Philip Manns, Jr.,
2018
Maurice A. Deane School of Law at Hofstra University
Explaining The "Inexplicable": A Response To Powers Of Attorney Under The Uniform Power Of Attorney Act Including Reference To Virginia Law By Philip Manns, Jr., Andrew H. Hook, Jessica A. Hayes
ACTEC Law Journal
No abstract provided.
The Upoaa & Vaupoaa: My Response,
2018
Maurice A. Deane School of Law at Hofstra University
The Upoaa & Vaupoaa: My Response, F. Philip Manns Jr.
ACTEC Law Journal
No abstract provided.
Over My Dead Body: Preventing And Resolving Disputes Regarding The Disposition Of The Dead,
2018
Maurice A. Deane School of Law at Hofstra University
Over My Dead Body: Preventing And Resolving Disputes Regarding The Disposition Of The Dead, Shawn Irwin Walker
ACTEC Law Journal
The death of a loved one can be one of the most difficult times of a person's life. This difficulty is multiplied when disputes arise regarding the final disposition of the loved one's bodily remains. There are unique issues that exist in disputes when human remains are involved that do not necessarily exist in other disputes that occur after death. Resolving these disputes involves looking to varying state laws that often use a status-based scheme that prioritizes who controls the remains. When a dispute exists regarding the disposition of remains there are a number of vehicles and avenues parties could …
