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Supreme Court settles Fifth Amendment required records issue in context of offshore bank accounts

Baker & Hostetler LLP
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USA
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May 21 2013

On May 13, 2013, the Supreme Court denied a taxpayer's petition for certiorari regarding the Seventh Circuit's August 27, 2012, decision applying the

Government runs its record to 4-0 in compelling production of records of offshore bank accounts

Baker & Hostetler LLP
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USA
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May 21 2013

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit joined "the three of our sister circuits that have considered the same issue

Tax Court allows some discount in valuing fractional interests in works of art

Loeb & Loeb LLP
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USA
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May 20 2013

In Elkins v. Commissioner (Tax Court, March 11, 2013), the decedent had owned an art collection consisting of 64 pieces, some of which were paintings

When the general powers granted to a trustee conflict with a specific trust provision

Bryan Cave LLP
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USA
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May 10 2013

Almost invariably, settlors give their trustees broad powers regarding trust property. Often these broad powers include the power to convey and

Federal courts can enjoin state court litigation of arbitrable claims

Leonard, Street and Deinard
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USA
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May 3 2013

In a new case that reminds federal judges everywhere to sing "I've got the power!" like C&C Music Factory, the Fifth Circuit reiterates that federal

Illinois Supreme Court punts question of whether doctrine of election extends to challenges to trust amendments

Bryan Cave LLP
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USA
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May 2 2013

In Estate of Boyar, the Supreme Court of Illinois had an opportunity to address an important question of Illinois trust law: whether the "doctrine of

Transfer $8 million out of accounts in New York? That action alone is not sufficient to establish personal jurisdiction

Sheppard Mullin Richter & Hampton LLP
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USA
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April 30 2013

In Henkel v. Masiero, Index No. 6504252012 (N.Y. Sup. Ct., N.Y. Cnty. Mar. 18, 2013) (the "Opinion"), the Supreme Court (J. Bransten) granted the

Release and indemnification of corporate trustee survives scrutiny (barely)

Schiff Hardin LLP
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USA
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April 26 2013

Trustees ask their beneficiaries to sign release and indemnification agreements every day. These agreements are thought to avoid the time and expense

Grand jury indicts Swiss lawyer and banker in tax evasion scheme

Katten Muchin Rosenman LLP
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USA
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April 26 2013

A New York federal grand jury recently indicted a Swiss lawyer and bank executive for their roles in allegedly assisting US citizens with hiding

Insurance company not liable for cutting life insurance check to wrong trust

Bryan Cave LLP
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USA
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April 24 2013

Thomas and Michael Tessier allegedly bilked Frederick and Thaddeus Jakobiec and the estate of their mother, Beatrice Jacobiec, out of millions of

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Search results

Supreme Court settles Fifth Amendment required records issue in context of offshore bank accounts

Government runs its record to 4-0 in compelling production of records of offshore bank accounts

Tax Court allows some discount in valuing fractional interests in works of art

When the general powers granted to a trustee conflict with a specific trust provision

Federal courts can enjoin state court litigation of arbitrable claims

Illinois Supreme Court punts question of whether doctrine of election extends to challenges to trust amendments

Transfer $8 million out of accounts in New York? That action alone is not sufficient to establish personal jurisdiction

Release and indemnification of corporate trustee survives scrutiny (barely)

Grand jury indicts Swiss lawyer and banker in tax evasion scheme

Insurance company not liable for cutting life insurance check to wrong trust

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