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Washington Law Review

Authors

Hugo E. Oswald

Abstract

Various means have been employed from time to time to avoid the necessity of the probating of estates. Generally speaking, such means have utterly failed to accomplish their purpose. In considering the reasons for such failures it must be borne in mind that there are two classes whose rights are affected. first, the parties themselves, and, secondly, creditors and the state by reason of its right to inheritance tax.

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