FROM THE EDITOR-IN-CHIEF
By Mark S. Poochigian, Esq.*
尽管Quarterly文章可能有各种形状和大小，我的个人最喜欢的文章通常属于我脑海中的两个类别之一。它们是我的最爱，因为我怀疑它们是最有用的文章类型。第一类是专注于我们实践中经常出现的法律领域的文章（有些简单，有些复杂），但写了几乎没有实际建议。此类别中的文章倾向于成为部分成员的有用参考材料。有很多Quarterlyarticlesâ€” some going back many yearsâ€”that we know Section members routinely consult when an issue discussed by the article arises in practice. The second category is articles that address an issue on the "cutting edge" of our area of practice. Articles of this second category are of great benefit to Section members and readers because of their timeliness, providing an opportunity for readers to take advantage of the research and expertise of the author on a new or emerging area of the law. TheQuarterlyis proud to publish three articles in this issue, all of which I think fall squarely into one of these two categories.
As always, I am grateful to our authors for their excellent contributions. Experienced practitioners and those who are new to our trusts and estates field alike will benefit greatly from two articles in this issue falling into the first category mentioned above:
- Elizabeth Piersonâ€”theQuarterly’scurrent Executive Editor and its soon-to-be Editor-in-Chiefâ€”has teamed with Joan Cotkin, Michael Heumann, and Douglas Schwartz on a thorough examination of issues relevant to practitioners who advise art collectors. Trusts and estates practitioners will be interested in application of familiar transfer tax concepts to what for many practitioners is an unfamiliar world of art collection, and will also benefit from the discussion of issues like provenance, authenticity, and income tax considerations thatâ€”while not strictly "trusts and estates" issuesâ€”are the types of things that trusts and estates practitioners are well-served to know.
- The collaboration of TEXCOM colleague David Knitter and Mary deLeo results in a practical article on the difficult problem of proving substantial inability to resist undue influence (one of the grounds for the establishment of a conservatorship), including advice for practitioners on how to present the allegations persuasively. The problem of undue influence continues to grow as the population ages, as does the need for practitioners to be aware of the tools available to protect clients and their loved ones.