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Given the lax practices of lenders during the mortgage crisis with respect to title checks, joint tenancies may now have unilateral mortgages on them.
1818) (addressing creation of tenancies in common after partition of joint tenancies and coparcenary).
states revived the right of survivorship in joint tenancies.
Thus, for instance, Ohio courts eliminated joint tenancies with
This "one-half inclusion rule" for spousal joint tenancies is simple compared to the inclusion rule for non-spousal joint tenancies, which is covered next.
For nonspousal joint tenancies, the entire value of the property is included in the estate of the first joint tenant to die unless the decedent's estate can prove that the survivor provided some consideration for his interest.
Apart from the exclusive and undivided right of possession as against the whole world that joint tenants, tenants in common, and joint Aboriginal title-holders all have, I do not think that the rules governing joint tenancies and tenancies in common are of much relevance to joint Aboriginal title.
Non-spousal joint tenancies also generally do not provide for coordination of affairs at death, such as for payment of taxes and administration expenses.
Pursuant to IRC Section 2040(b) joint tenancies between husband and wife are treated as if equally contributed to by both spouses.
The fact that qualified disclaimers are now possible for joint tenancies with right of survivorship and some tenancies by the entirety is good news for clients who may otherwise find themselves taking unused unified credits to their graves.
In reversing the Tax Court, the Court of Appeals agreed with the taxpayer/wife that the relevant transfer had occurred at the decedent's death and not upon creation of the joint tenancies.
Again, the same rule should apply to similar arrangements where joint tenancies are held by persons other than husband and wife.

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