Vanderbilt Law Review

Article Title


First Page



Estate Tax--Marital Deduction--Compliance With Revenue Procedure 64-19

In those cases where an executor or trustee is directed by the governing instrument to satisfy a pecuniary bequest or transfer in trust by a distribution of the property in kind,' with assets at values as finally determined for federal estate tax purposes, there is the possibility that the surviving spouse will receive property the fair market value of which at the time of distribution is less than the amount of the marital deduction.


Voting Rights--Residence Requirements for Voting in Presidential Elections

It seems safe to conclude that the choosing of presidential electors is within the power of the state legislatures, in whatever manner they deem proper, and that this power is not limited by state constitutional provisions; however, the state legislatures are probably subject to such procedural limitations as veto, referendum, and initiative. Even if there is some doubt as to the constitutional limitations, this should not deter state legislatures from acting. As one writer has pointed out, both the Uniform Act and the Connecticut method contemplate the use of a special ballot which could easily be separated from the regular ballots in the event that such statutes should be declared unconstitutional. In adopting such legislation, state legislatures should carefully examine the state's general residence requirements and make any changes necessary to put intrastate and interstate movers on an equal basis for voting in presidential elections. All states should adopt the Uniform Act and thereby minimize disenfranchisement of the mobile members of our society.