Schwab v. Commissioner, 111 AFTR-2d 2013-667 (April 24, 2013) *

USA - June 3 2013
The Court of Appeals for the 9th Circuit held that the "amount actually distributed" when taxpayers received ownership of life insurance policies was…

Co-authors: Albert W Gortz, Andrew M Katzenstein, Henry J. Leibowitz, George D Karibjanian, Mitchell M Gaswirth.

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U.S. v. Blake, E.D.N.Y, No. 12-cv-02577 *

USA - June 3 2013
The U.S. District Court for the Eastern District of New York abstained from jurisdiction in a claim by the government to collect estate taxes because…

Co-authors: Albert W Gortz, Andrew M Katzenstein, Henry J. Leibowitz, George D Karibjanian, Mitchell M Gaswirth.

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TAM 201317010 (April 26, 2013) *

USA - June 3 2013
In this TAM, Trust A and Trust B owned interests in Company X. B was a Trustee of both Trust A and Trust B. A was a shareholder in Company X and a…

Co-authors: Albert W Gortz, Andrew M Katzenstein, Henry J. Leibowitz, George D Karibjanian, Mitchell M Gaswirth.

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Knappe v. U.S., 111 AFTR-2d 2013-1531 (9th Cir.) *

USA - June 3 2013
The executor relied on the advice of his accountant that the time period for both extending the time to file an estate tax return as well as the time…

Co-authors: Albert W Gortz, Andrew M Katzenstein, Henry J. Leibowitz, George D Karibjanian, Mitchell M Gaswirth.

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Estate of Koons v. Commissioner, T.C. Memo 2013-94 *

USA - June 3 2013
The Tax Court adopted the IRS's valuation of a revocable trust's interest in a business with mostly liquid assets, finding that the taxpayer's…

Co-authors: Albert W Gortz, Andrew M Katzenstein, Henry J. Leibowitz, George D Karibjanian, Mitchell M Gaswirth.

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