Transfer of Residence with Continued Occupancy Harl, Neil Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T03:52:57.000 2020-06-29T22:58:55Z 2020-06-29T22:58:55Z 2017-02-03 1992-09-11
dc.description.abstract <p>The rule has been well established that a transfer of a residence to a spouse with occupancy by the transferring spouse until death, would not result in inclusion of the value of the residence in the transferor's gross estate under a theory of a retained life estate. The courts have consistently required proof of at least an implied agreement between the husband and wife (assuming the transferring spouse continued occupancy) before that spouse is held to have retained possession or enjoyment so as to require inclusion of the residence in the gross estate. If the transferor is to prevail, it is generally also necessary to establish that the residence was not transferred in discharge of an obligation of support.</p>
dc.identifier archive/
dc.identifier.articleid 1154
dc.identifier.contextkey 9626111
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol3/iss19/1
dc.source.bitstream archive/|||Fri Jan 14 17:37:18 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Transfer of Residence with Continued Occupancy
dc.type article
dc.type.genre article
dspace.entity.type Publication
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