DECEDENT’S ESTATE

Class Gifts in Iowa…..21:167

Federal Estate Taxation of Life Insurance: You Can’t Take It With You and It’s Often Hard to Leave It Behind…..21:682

In re Estate of Stamets (Iowa 1967)—Funds of a Joint Tenant Bank Account May Be Subject to Claims for the Deceased Joint Tenant’s Funeral Expenses…..17:132

Fathering a Child from the Grave: What Are the Inheritance Rights of Children Born Through New Technology After the Death of a Parent?…..52:331

The Insurable Interest Requirement for Life Insurance: A Critical Reassessment…..53:477

Lembke v. Unke (N.D. 1969)—In a Contest Over the Validity of a Will Where the Testamentary Capacity of the Testator Is Involved, the Heirs Who Contest the Will, as Well as the Executor, May Waive the Physician-Patient Privilege Insofar as the Testimony of the Doctor Relates to the Mental Capacity of the Testator…..19:503

Pennsylvania Bank & Trust Co. v. United States (3d Cir. 1979)—“Exercisable” in I.R.C. Section 2041 Refers to the Scope of the Power Set Forth in the Granting Instrument, Not to the Donee’s Actual Capacity to Exercise It, and Therefore, a Decedent’s Incompetency to Exercise His General Power of Appointment Is Immaterial for Estate Tax Purposes…..29:479

Porter v. Porter, 286 N.W.2d 649 (Iowa 1979)—When, After Making a Will, the Testator Is Divorced and All Will Provisions in Favor of His Spouse Are Thereby Revoked by Operation of Law, Bequests Which Are Contingent on the Testator’s Spouse Predeceasing the Testator Are Not Automatically Revoked if the Divorced Spouse Survives the Testator…..30:181

Repeal of the Death Tax? Shoving Aside the Rhetoric to Determine the Consequences of the Economic Growth and Tax Relief Reconciliation Act of 2001…..51:633