The predominant method for collecting delinquent real estate taxes in Massachusetts is the use of the “tax deed” as authorized by Chapter 60, Sections 53-54. Under the authorized procedures, each municipality's tax collector can execute and record a deed that transfers fee simple title to...

EU property law as a field of law is still very much in its infancy, but it is developing steadily. In past research I have focused on the influence of the internal market rules on national property law and on the extent to which the European legislature has enacted legislation dealing with...

This Article addresses the question of whether cultural property laws, which require archaeological artifacts to remain in countries of origin, have been a boon for nations with extensive archaeological records, as most archaeologists and lawmakers presume, or have hampered archaeological...

Since 1950, Congress has limited the scope of the activities in which a nonprofit entity could participate, in part due to a controversy over a pasta company donated to the NYU School of Law by a couple of wealthy alumni. The pasta profits helped the school refurbish and expand, but competing...

Many things can change between the drafting of a will and the death of a testator. One increasingly common event is that testators require specialist aged care and their only substantial asset – the family home – is sold to fund that care. These arrangements can have an unexpected impact on...

The conflict regarding enduring donor control over property gifted for charitable uses implicates issues of current relevance to donors and nonprofit charitable organizations, and to those who represent them. Not surprisingly, these issues, and the possible ways of both addressing and accounting...

This paper discusses a recent decision of the Louisiana Supreme Court, Smitko v. Gulf South Shrimp, and explores the soundness of the court’s reasoning. Since the U.S. Supreme Court decision in Mennonite Board of Missions v. Adams, Louisiana courts have begun to adopt an interpretation that...

The beneficiary of an inheritance has the right to disclaim (i.e., decline) it, within limits ordinarily set by state law. This Article examines situations where a beneficiary’s right to disclaim might instead be governed by federal law, as a matter of both existing doctrine and public policy....

Sole entrepreneurs overwhelmingly choose the single-member limited liability company (SMLLC) as the business entity for their operations. Consequently, simplicity of formation and operation of SMLLCs is highly desirable, both to facilitate entrepreneurship and to acknowledge that costs, lack of...