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9 Me B. Bull. 1 (1975)

handle is hein.barjournals/mainbabu0009 and id is 1 raw text is: VOL. 9 NO. 1            MAINE STATE BAR ASSOCIATION         JANUARY 1975

Gifts In Contemplation
Of Death
A. A. Clifford
1 bh     Hansen, Esq.
A. A. Clifford Hansen graduated from
the New York University School of Law
in June 1926 with the degree of Bachelor
of Laws. He is a member of the Inter-
national Legal Fraternity of Phi Delta
Phi. He was admitted to practice law in
the State of New York on October 26,
1927. He had an office for the Practice of
law at 67 Wall Street, New York City,
from the time he was admitted to practice
law until February 1961. During this
period he specialized in business law and
tax law. In March 1961 he formed a
partnership with Judge Stewart W. Rowe
at 175 Main Street, White Plains, New
York, where he specialized in probate
law and tax law. In June 1967 he moved
to Brooklin, Maine, and was admitted to
practice law in the State of Maine on
May 28, 1968. He has an office in Sedg-
wick, Maine, where he has continued his
specialty in probate law and tax law,
handling estates and tax questions related
thereto in Maine, New York and Connec-
ticut. He is a member of the Hancock
County Bar Association, the Maine Bar
Association, the New York County Law-
yers Association, the Westchester County
Bar Association and the Phi Delta Phi
Association of New York.
Attorneys are sometimes called upon to
rebut the presumption that gifts made
within three years of death are presumed
to have been made in contemplation of
death and thus subject to the Federal
estate tax.
If applicable to the facts in your estate
the following may be of some help in
resisting the claim that gifts made within
three years of death are subject to the
Federal estate tax.
Old age in itself does not show that the
-see p. 29

John B. Wlodkowski, chairman of
MBA's Correctional Reform Committee,
has informed the Bulletin that the com-
mittee has received an ABA BASICS
Planning Grant in the amount of $4,000.
The Grant is for drafting and imple-
mentation of proposed legislation as
recommended by the Governor's Task
Force on Corrections and for a Pretrial
Diversion program.
BASICS stands for Bar Association
Support to Improve Correctional Ser-
vices and was created by the ABA Com-
mission on Correctional Facilities to ad-
minister a grant of nearly one million
dollars from the Edna McConnell Clark
Foundation. BASICS will award funds to
state and local Bar Associations for de-
velopment and implementation of cor-
rectional reform projects.
A Reprint of: A Merchants
Guide To The Maine
Consumer Credit Code
Daniel E. Boxer, Esq.
Gerald M. Amero, Esq.
The authors caution any lawyer using
this Guide that the Guide was intended
to present a highly capsulized summary
of the 60 page Code. Section references
have been provided so that actual Code
sections can be reviewed. Although the
Guide omits specific reference to lenders,
much of- the summary, especially with
respect to regulation and prohibition
of practices, applies to lenders.
This Guide was prepared to generally
familiarize retail merchants with the
areas in which the new Maine Consumer
Credit Code, Title 9-A of the Maine Re-
vised Statutes, (the Code) may affect
them. The Code is a new and complex
law with many highly technical pro-
- seep. 24

Standing To Sue:
The Litigant's Key
To The
David A. Nichols
Your client consults you about potential
litigation. You are satisfied there is a gen-
uine controversy of which the court may
take cognizance. Almost instinctively,
whether for plaintiff or defendant, you
think of the statute of limitations and its
potential impact on your case. Do you,
just as routinely, consider the threshold
question of the plaintiff's standing to sue?
Standing is one of the most enigmatic
areas of our law. Too often it is entirely
overlooked by the litigator. Rule 8(c),
M.R.C.P., requires a party to plead a de-
fense of the statute of limitations. In con-
trast, lack of standing to sue is often in-
voked by the appellate court to dispose of
cases in which the parties themselves have
not raised the issue.
Twice this year the Law Court has
remanded matters because of lack of
standing to sue when that defense had
neither been pleaded nor apparently con-
- see p. 33

The Bulletin Salutes WASHINGTON COUNTY

Summer Meeting
June 19, 20 & 21
Samoset Treadway
Rockport, Maine

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