Federal Taxes on Gratuitous Transfers


Book Description

This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems




Cases and Materials on Gratuitous Transfers, Wills, Trusts, Gifts, Future Interests, and Taxation


Book Description

The new edition of Gratuitous Transfers incorporates developments in the law of wills, trusts and estates since 2013, including a new principal case involving beneficiary consent to trust accounting. The text also includes references to case law and literature relating to same-sex marriage, revocation by divorce, reformation of wills, directed trusts, trust decanting, and fiduciary access to digital assets, as well as statutory references to recent amendments to the Uniform Probate Code and Uniform Trust Code. The coverage has been thoroughly updated while maintaining continuity of organization and general approach with previous editions.




Cases and Materials on Gratuitous Transfers


Book Description

The new edition of Gratuitous Transfers incorporates developments in the law of wills, trusts and estates since 2007, including new principal cases involving insane delusions, formalities of will execution, charitable restrictions and trust modification. The text also includes references to case law and literature relating to same-sex marriage, posthumously-conceived children, transfer-on-death deeds, asset protection and perpetual trusts, as well as statutory references to amended Uniform Probate Code provisions concerning parent-child status, spousal elective share and notarized wills. The coverage has been thoroughly updated while maintaining continuity of organization and general approach with previous editions.







The Absolutely True Diary of a Part-Time Indian (National Book Award Winner)


Book Description

A New York Times bestseller—over one million copies sold! A National Book Award winner A Boston Globe-Horn Book Award winner Bestselling author Sherman Alexie tells the story of Junior, a budding cartoonist growing up on the Spokane Indian Reservation. Determined to take his future into his own hands, Junior leaves his troubled school on the rez to attend an all-white farm town high school where the only other Indian is the school mascot. Heartbreaking, funny, and beautifully written, The Absolutely True Diary of a Part-Time Indian, which is based on the author's own experiences, coupled with poignant drawings by Ellen Forney that reflect the character's art, chronicles the contemporary adolescence of one Native American boy as he attempts to break away from the life he was destined to live. With a forward by Markus Zusak, interviews with Sherman Alexie and Ellen Forney, and black-and-white interior art throughout, this edition is perfect for fans and collectors alike.




Texas Wills and Estates: Cases and Materials


Book Description

This book is designed for law school courses covering intestate succession and wills. The cases, problems, and questions are drawn extensively from Texas materials and attempt to provide the student with a comprehensive understanding of how property transmission at death is handled in Texas.




Cases and Materials on Business Entities


Book Description

Cases and Materials on Business Entities is a concise, modern, student-friendly treatment of business organizations, including LLCs, partnerships, and agency Intended for the basic course in Business Organizations, Cases and Materials on Business Entities encompasses corporations, agency, partnership, and LLCs. Its extended coverage of alterative business entities distinguishes it from the more limited corporations-focused coverage of many business organizations texts. The author includes over 40 detailed problems designed to help the students become practice-ready. The book provides more than 25 drafting exercises, each based on the actual language at issue in a principal case. All the principal cases were decided within the last 20 years. The recipient of numerous teaching awards, author Eric Chiappinelli has taught, written, and practiced extensively in business entities and corporate law. New to the Fifth Edition: Ten new cases, including In re The Boeing Co. (Sept. 2021) and United Food & Comm’l Workers Union v. Zuckerberg (Facebook) (Sept. 2021). Fiduciary Duty chapters thoroughly revised to reflect current principles. LLC chapter heavily updated. Professors and students will benefit from: Up-to-date: Principal cases are less than 20 years old, and cases from the Fourth Edition that are now more than 20 years old have been replaced. Comprehensive, succinct coverage: Based on the results of a survey of business entities professors, the full coverage encompasses corporations, LLCs, partnerships, and agency in a briefer than average text. Accessible approach: Student-friendly writing style and format makes information accessible through multiple analytical approaches, with a real-world, practical approach in examples, notes, and problems. Pedagogical approach favoring instructional flexibility: “Current Setting” sections; “Background and Context” sections; innovative note structure including “Reality Check,” “Suppose,” and “What Do You Think?” sections; Nearly 80 assessment options through two innovations: more than 25 “You Draft It” exercises, which provide students with drafting exercises taken directly from the documents at issue in the case, and over 40 detailed “Putting it To Work” problems, which give students a chance to synthesize the doctrines. Teaching materials include: Teacher’s Manual




Cases & Materials on Equity & Trusts


Book Description

In a subject that is heavily reliant on the specifics of case law, Cases & Materials on Equity & Trusts provides an essential source of reference for your studies in equity and trusts. The tenth edition contains a diverse range of relevant and interesting case law, statutory material, academic writing, and official proposals for law reform. Where appropriate, legal material is accompanied by non-legal sources to highlight important issues and make them more memorable. The book uses key features as tools to assist learning and revision, including questions, suggestions for further reading, and notes. Gary Watt continues to combine rigorous scholarship with a clear and accessible approach in his choice of materials and commentary. New cases featured in this edition include: The UK Supreme Court's decision in AIB Group (UK) plc v Mark Redler and Co Solicitors (2014) on liability for losses caused by breach of trust, FHR European Ventures LLP v Cedar Capital Partners LLC (2014) on liability for unauthorised fiduciary gains, Rawstron v Freud (2014) on secret trusts, Prest v Petrodel (2013) on resulting trust and statutory formalities, Jetivia SA v Bilta (UK) Ltd (in liquidation) (2015) and Les Laboratoires Servier & Anor v Apotex Inc (2014) on illegality and the reliance principle in resulting trusts, Williams v Central Bank of Nigeria (2014) on the nature of the equitable liability of third party 'strangers' to a trust, Curran v Collins (2015), Graham-York v York (2015), and Smith v Bottomley (2013) on constructive trusts of land, New and pending legislation, such as the Inheritance and Trustees' Powers Act 2014, the Charities (Protection and Social investment) Act 2016, the Cohabitation Rights Bill, and the Law Commission's draft Trusts (Concealment of Interests) Bill are also discussed. Book jacket.




Wills, Trusts, and Estates


Book Description

In this timely new edition, distinguished authors Dukeminier and Johanson build on the success of their phenomenally popular casebook Wills, Trusts, and Estates with new coverage of non-traditional family arrangements, living wills, and much more. the authors blend cases selected for human interest as well as teaching value with provocative hypotheticals, cartoons, photographs, and other illustrations to comprehensively cover this area in a very lively, readable manner. Organized logically, The book begins with estate planning and its limitations, moves to wills and will substitutes, progresses to trusts, and concludes with a chapter on taxation. New topic coverage includes: babies inadvertently swapped in hospitals, surrogate mothers, lesbian adoption, and artificial insemination (including children conceived after sperm donor's death) living wills and powers of attorney for health care, including the Cruzan case And The Uniform Health Care Decisions Act a new chapter combining mental capacity and undue influence, which features the Seward Johnson will contest and related preventive lawyering issues shortened, more teachable chapters on future interests and perpetuities latest changes To The Uniform Probate Code a completely revised and reorganized trustee administration chapter Like its predecessors, this book is a lively, flexible, and understandable teaching tool that is accompanied by a detailed and witty Teacher's Manual, which is regarded as the best in the field.