• Not True Freedom of Disposition

    Kevin Bennardo’s recent article makes a simple but underemphasized point: the real organizing principle of inheritance law is not freedom of disposition, but administrability.

    While courts and commentators have historically praised testamentary freedom as sacred and fundamental, the actual practice of probate prizes practicality. Testators do not control who administers their estate, cannot dictate the rules of the process, and cannot prevent heirs from entering into agreements that override the will. Even no-contest clauses are largely ignored in many states. And intestacy disregards individual intent altogether.

    Interesting article and argument. But I am not sure this is novel. I do not know any attorney who really believes freedom of disposition is absolute. We all understand it comes with strong limitations. Many of those limitations are based on practicality—or as Bennardo calls it, “administrability.”

    Citation: Bennardo, Kevin, Administrability Over Testamentary Freedom of Disposition (February 28, 2025). 59 University of Richmond Law Review 285 (2025), UNC Legal Studies Research Paper No. 5168167, Available at SSRN: https://ssrn.com/abstract=5168167  

  • Second Act

    Finished Second Act by Henry Oliver. A sharp reminder that age isn’t the limitation we think it is. Our limits are usually effort and curiosity. Most people aren’t working as hard as they could on their interests, and most aren’t exploring enough new ones either. The book makes a strong case for doubling down and branching out, especially later in life. Avoid complacency. Excellent read.

  • Touch of Evil (1958)

    An interesting film from Orson Welles. The film contrasts two approaches to law and order along the U.S.–Mexico border. On one side, the Mexican authorities are represented by Charlton Heston’s character, an idealistic, procedure-bound official committed to doing things by the book. On the other side, the American side is run by Welles himself, playing a morally compromised but intuitive police captain who sometimes bends the law.

    At first glance, the film appears to side with Heston’s clean-cut proceduralism. But perhaps a Straussian reading of the film may suggest that Welles’s character—despite his corruption—is the better lawman. After all, the American side of the border is under somewhat more control. The Grandi crime family controls the town on the Mexican side of the border. And don’t forget, Welles was right—Sanchez was in fact guilty. He wasn’t framing an innocent man. He was relying on instincts honed from decades of experience.

    Recommended.

  • IRS Loses Case on Intra-Family Loans vs. Gifts

    The Tax Court’s recent decision in Estate of Galli v. Commissioner, issued March 5, 2025, addresses the treatment of intra-family loans and gift tax. The case involved a $2.3 million transfer from a mother to her son, documented with a promissory note at the applicable federal rate (AFR). The IRS argued that the loan lacked common commercial safeguards and suggested that part of the original transfer should be treated as a gift. However, the court sided with the taxpayer, holding that the loan met the requirements of IRC § 7872 and was therefore not a gift.

    This case reinforces the idea that AFR-compliant loans are generally treated as loans, not gifts, though the IRS sometimes challenges intra-family transactions based on facts and circumstances. The case serves as a reminder that proper documentation, interest payments, and consistent reporting are important in avoiding potential gift tax issues.

  • Sapiens

    Despite hearing about this book for years, I am finally getting around to reading Sapiens: A Brief History of Humankind by Yuval Noah Harari. Sapiens is interesting so far, but it has not yet changed how I previously thought about these topics. That said, I can see why it has been influential—Harari presents a broad, sweeping narrative of human history in an easy to read way. I’ll reserve final judgment until I finish, but for now, it’s an engaging read.

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