Inheritance and Estate Taxes. Insurance Policies. Premiums Paid in Contemplation of Death Held Taxable to the Estate of the Insured Only to the Extent of the Amount Paid. Gorman v. United States, 288 F. Supp. 225 (E. D. Mich. 1968)

1969 ◽  
Vol 82 (8) ◽  
pp. 1765
Author(s):  
Jeremy Zallen

Antebellum ruling classes debated the role and relationships of states, commerce, industry, and slavery surrounding gaslight. For boosters in New Orleans and other Southern cities industrial slavery was the sine qua non of their gaslit modernity. For Northern industrial heralds, it was the automation and absence (or invisibility) of labor that made gaslight systems at once so attractive and so contentious. But it was in the spaces of production that slavery, freedom, and industry were most violently configured. Frontiers of bituminous (gas) coal accumulation multiplied deep underground, and in the eastern seaboard, that meant Richmond mines. There, planters and industrial slaveholders used slave life insurance policies and safety lamps to recruit and compel mixed armies of slaves and wage laborers to work ever-more dangerous coal mines, while all struggled to assert some control over this antebellum empire of light and energy. When it came to light, the arrow of change in the antebellum United States seemed to point towards an increasing role for slavery within processes of industrial capitalism rather than its displacement by free labor regimes. Looking at the production and consumption of gas coals changes how we must think of the making of the “modern” or “liberal” city.


1930 ◽  
Vol 61 (2) ◽  
pp. 214-267
Author(s):  
L. K. File

In Canada and in the United States the writing of disability coverage in connection with life insurance policies is a matter of great importance, and the demand on the part of the insuring public for this additional coverage in a life contract is a marked feature of underwriting conditions in those countries.


1996 ◽  
Vol 24 (1) ◽  
pp. 72-72
Author(s):  
S.C.

In Campbell Soup Co. v. Allstate Insurance Co. (913 F. Supp. 451 (W.D. Mich. Jan. 9, 1996)), the United States District Court for the Western District of Michigan, Southern Division, held that a health plan's coordination of benefits (COB) clause, covered under the Employee Retirement Income Security Act (ERISA), does not preempt a similar no-fault automobile insurance clause in the absence of irreconcilable conflict. The court found that ERISA's policy of shielding plans from unanticipated claims could only be furthered when the plan had expressly disavowed such claims. Because the ERISA plan in this case did not specifically subordinate itself to the no-fault policy, the district court found that the no-fault COB clause controlled. However, to escape this ruling, ERISA plans need only redraft their COB clauses specifically to disclaim liability in case of conflict with provisions of no-fault insurance policies. This caveat substantially limits the scope of the court's ruling.


1932 ◽  
Vol 63 (2) ◽  
pp. 138-172
Author(s):  
H. P. Clay

It is nearly two years since the submission of a paper to the Institute by Mr L. K. File, B.A., F.I.A., F.A.S., entitled “Disability Benefits in Conjunction with Life Insurance Policies,” dealing with the business very largely from the point of view of Canada and the United States. To-night Mr E. E. Rhodes, F.I.A., F.A.S., F.A.I.A. and an Honorary Fellow of this Institute, contributes a paper in which he discusses the business in America from a special point of view. The object of this paper is to outline the present practices and past experience of the Life Offices willing to write Disability benefits in this country, and to discuss the value and scope of the benefits.


1969 ◽  
Vol 63 (3) ◽  
pp. 559-590

In a letter dated January 27, 1969, to a local taxing authority the Legal Adviser of the Department of State responded to a request for a list of foreign governments that have negotiated reciprocal treaties with the United States that provide for exemption of consulates from payment of local real estate taxes. The Legal Adviser enclosed a list of treaty provisions in force between the United States of America and other countries relating to the exemption of government-owned property from real property taxes.


Worldview ◽  
1974 ◽  
Vol 17 (12) ◽  
pp. 31-35
Author(s):  
Frank Patton

In a 1970 decision the United States Supreme Court approved the exemption of church property from city real estate taxes, noting that “separation of church and state” was thereby well served (Walz v. Tax Commission of the City of New York). The Court stated:The exemption creates only a minimal and remote involvement between church and state and far less than taxation of churches. It restricts the fiscal relationship between church and state, and tends to complement and reinforce the desired separation, insulating each from the other.


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