Constitutional Rights

Question 1

Who gets the rights to the property when the decedent passes? (4 possibilities)

Answer 1

1. No one (back to the commons)
2. Government (escheats)
3. Government decides which private parties get one though a limiting rule that private parties cannot change
4. Decedent decides (by will, trust, etc.) BUT if not, the law provides default rules

Question 2

History of interests in lands

Answer 2

1066 - UK King, state chooses the next owner
Later, the words “his heirs” are honored (state chooses among the relatives)
Then, owner can choose (enforced by Chancellor of equity)
1540 (Statute of Wills): decedent can choose directly the next legal owner of realty, the state will enforce them

Question 3

Magoun v. Illinois

Answer 3

Inheritance tax is a tax on succession NOT property

The right to devise is not a natural right, it is a matter of law

Government can impose conditions

States can tax - not a 14th amendment violation

Question 4

Knowlton

Answer 4

Federal taxes on succession is constitutional (dating back to 1790s legacy taxes)

Legislative question, not judicial

Question 5

Hodel v. Irving

Answer 5

An escheatment provision that completely abolishes the right to devise a class of property interests constitutes a taking without compensation in violation of the United States Constitution

Succession by a trust is not an adequate substitute

Not allowed because it takes away the right to will the land and by intestacy

Question 6

Babbitt

Answer 6

There is a right to leave things to your family (property specifically)