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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…
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…
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,…
Is the Hot Hand Real?
Ben Cohen’s book The Hot Hand: The Mystery and Science of Streaks revisits the long debated question of whether momentum exists in performance. Amos Tversky and his coauthors famously argued in the 1980s that the hot hand in basketball is a cognitive illusion. Past success does not influence future outcomes. Yet, more recent studies suggest…
Who owns what?
Just finished reading Mine! How the Hidden Rules of Ownership Control Our Lives by Michael Heller and James Salzman. The book argues that six core rules shape our subconscious beliefs about ownership—like First Possession (whoever claims something first owns it) and Labor Creates Ownership (if you transform something, you own it). Interesting read, but I’m…
Recent N.C. Caselaw: In re Estate of Johnathan Matthew Bozeman (COA24-322)
Summary An important recent decision from the North Carolina Court of Appeals clarifies spousal abandonment under N.C.G.S. § 31A-1(a)(3). The case involved a dispute between the decedent’s mother and his surviving wife over whether the wife was barred from inheriting due to abandonment. Under North Carolina law, a surviving spouse loses the right to inherit…
Conflicting Duties as Guardian ad Litem
Many attorneys misunderstand the fiduciary duties of a Guardian ad Litem (GAL) in incompetency proceedings in North Carolina, particularly regarding the balance between advocating for the respondent’s express wishes and their best interests. A common misconception is that a GAL’s primary duty is to advocate for what they believe to be the respondent’s best interests,…
Electronic Wills in North Carolina
North Carolina has not yet adopted electronic wills. Senate Bill 307, introduced in March 2023, would have enacted the Uniform Electronic Wills Act in 2025 but died in committee. For now, wills in North Carolina still require physical signatures and witnesses. Some states, like Colorado and North Dakota, have adopted the Uniform Act, while others,…
Mickey 17
Interesting latest movie by Bong Joon Ho. Robert Pattinson plays a clone on a distant planet, raising classic questions about identity, class exploitation, and the ethics of cloning—somewhat in the spirit of Parasite. The identity problem nods to Derek Parfit (and ship of Theseus): what exactly makes Mickey 17 different from Mickey 18? What makes…
Last Will & Testament of King Edward VI
I did not know this story, but William Kelleher and Christina Smith have a fantastic article in the January/February 2025 issue of Probate & Property titled “My Lady Jane, a King’s Will, and Undue Influence on a Testamentary Instrument” about King Edward VI’s Devise for the Succession, a controversial document signed shortly before his death…