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Results: 11-20 of 140

U.S. government sues estate and donees of J. Howard Marshall II for unpaid gift taxes

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 5 2010

The U.S. government is suing the estate and donees of J. Howard Marshall for a combined $85 million of unpaid gift and GST taxes

IRS issues Notice 2011-76 modifying filing due date for Form 8939 and automatic extension rule for Form 706 for decedents dying in 2010

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 14 2011

On September 13, 2011 the IRS issued Notice 2011-76 which modified certain dates for IRS forms for decedents who died in 2010

Florida Third District Court of Appeals withdrew its opinion in Habeeb v. Linder that a husband and wife can waive homestead rights merely by signing a joint warranty deed - Habeeb v. Linder, 3D10-1532 (Fla. 3d DCA 2011)

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • July 5 2011

On February 9, 2011, the Florida Third District Court of Appeals held that a husband and wife waived their post-death homestead rights merely by signing a joint warranty deed transferring the homestead property to the wife

Surviving spouse is not treated as the payee of the decedent’s IRA and therefore could not take the IRA and roll it over into an IRA in her own name

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 10 2010

In this PLR, the IRS found that the decedent's surviving spouse was not treated as the payee of the decedent's IRA, and therefore she could not take the IRA and roll it over into an IRA in her own name

Rush University Medical Center v. Sessions, 2012 IL 112906 (09202012)

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 7 2012

In Rush, an estate tried to enforce a self-settled spendthrift trust without a state statute protecting it

Garcia v. Andonie, Fla. No. SC11-554 (1042012)

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 15 2012

The Florida Supreme Court ruled that a Honduran couple's condominium in Miami-Dade County qualified for the Florida homestead property tax exemption because the couple's minor children were US citizens and permanent residents of the state

In Re: Grand Jury Subpoena, 5th Cir., No. 11-20750 (09212012)

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 15 2012

The Fifth Circuit Court of Appeals reversed the district court's denial of the government's motion to compel production of foreign bank account records required to be kept under Treasury Department regulations by the target of a grand jury investigation (the "witness"

Estate of Schneider v. Finmann, 2009 NY Slip Op 2319 (App. Div. Mar. 24, 2009) (appeal pending before Court of Appeals)

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 7 2010

This case was argued before the Court of Appeals on May 4, 2010, and has not yet been decided by the Court

New York considers raising estate tax exemption, reinstating gift tax, eliminating GST tax and closing the resident trust loophole

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 9 2014

On November 14, 2013, the New York State Tax Reform and Fairness Commission presented its final report to the Governor containing various