Author: Tyler
New Paper: Taxing Dynasties
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Brian Galle, David Gamage, and Bob Lord, in a new law review article entitled “Taxing Dynasties” (forthcoming, 174…
Wills as bundles of rights?
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Adam Hirsch’s forthcoming U.C. Davis Law Review article entitled “Will as Thing” argues that courts overemphasize the paper…
Samuel Johnson, Legal Mind
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Lately I’ve been reading more about Samuel Johnson. I just finished John Wain’s biography and am now working…
Not True Freedom of Disposition
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Kevin Bennardo’s recent article makes a simple but underemphasized point: the real organizing principle of inheritance law is…
Second Act
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Finished Second Act by Henry Oliver. A sharp reminder that age isn’t the limitation we think it is.…
Touch of Evil (1958)
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An interesting film from Orson Welles. The film contrasts two approaches to law and order along the U.S.–Mexico…
IRS Loses Case on Intra-Family Loans vs. Gifts
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The Tax Court’s recent decision in Estate of Galli v. Commissioner, issued March 5, 2025, addresses the treatment…
Sapiens
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Despite hearing about this book for years, I am finally getting around to reading Sapiens: A Brief History…
Is the Hot Hand Real?
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Ben Cohen’s book The Hot Hand: The Mystery and Science of Streaks revisits the long debated question of…
Who owns what?
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Just finished reading Mine! How the Hidden Rules of Ownership Control Our Lives by Michael Heller and James…
Recent N.C. Caselaw: In re Estate of Johnathan Matthew Bozeman (COA24-322)
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Summary An important recent decision from the North Carolina Court of Appeals clarifies spousal abandonment under N.C.G.S. §…
Conflicting Duties as Guardian ad Litem
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Many attorneys misunderstand the fiduciary duties of a Guardian ad Litem (GAL) in incompetency proceedings in North Carolina,…
Electronic Wills in North Carolina
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North Carolina has not yet adopted electronic wills. Senate Bill 307, introduced in March 2023, would have enacted…
Mickey 17
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Interesting latest movie by Bong Joon Ho. Robert Pattinson plays a clone on a distant planet, raising classic…
Last Will & Testament of King Edward VI
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I did not know this story, but William Kelleher and Christina Smith have a fantastic article in the…
January 2025 Digest
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The end of 2024 brought several noteworthy developments in North Carolina’s estate planning and probate law, particularly regarding…
The Legal Puzzle of Daniel and the Lion’s Den
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The story of Daniel and the lion’s den often focuses on Daniel’s faith in God. But an interesting…
Work Habits of John Quincy Adams
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John Quincy Adams, the sixth President of the United States, was not only a statesman but also a…
Work Habits of Learned Hand
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After reading Gerald Gunther’s excellent biography of Learned Hand, I’ve compiled some notable work habits and character traits…
Legal Interpretation: Stephen Breyer vs. Richard Posner
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Stephen Breyer’s latest 2024 book, Reading the Constitution: Why I Chose Pragmatism, Not Textualism, suggests that he has…