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

Proskauer Rose LLP
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USA
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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

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

Proskauer Rose LLP
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USA
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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

Estate of Liftin v. U.S., 111 AFTR-2d 2013-1426 (Ct. Fed. Cl.)

Proskauer Rose LLP
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USA
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June 3 2013

The Court of Federal Claims held that an estate was not entitled to a refund of a late-filing penalty because the estate lacked reasonable cause for

Estate of Giovacchini v. Commissioner, T.C. Memo 2013-27

Proskauer Rose LLP
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USA
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March 8 2013

The Tax Court redetermined values for estate and gift tax purposes of a large parcel of more than 2,500 acres of land near Lake Tahoe, California

Estate of Kite v. Commissioner, T.C. Memo 2013-43

Proskauer Rose LLP
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USA
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March 8 2013

The Tax Court held that a surviving spouse's sale of substantial entity interests to trusts for her children in exchange for a 10-year deferred

Estate of Nancy P. Young v. United States (D. Mass., No. 1:11-cv-11829-RWZ, 121712)

Proskauer Rose LLP
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USA
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February 12 2013

In Estate of Nancy P. Young v. United States, the District Court upheld a latefiling penalty against an estate whose accountants advised it to file

Estate of Bates v. Commissioner, T.C. Memo. 2012-314, November 7, 2012

Proskauer Rose LLP
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USA
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December 7 2012

The Tax Court ruled that the cost of settlement could not be deducted as an administrative expense on an estate tax return, because the claim was for a beneficiary's distributive share and not for a creditor's claim against the estate

Estate of Thouron v. United States, E.D. Pa., no. 2:11-CS-04058 (11082012)

Proskauer Rose LLP
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USA
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December 7 2012

The U.S. District Court for the District of Pennsylvania held that relying on the advice of a tax attorney was not reasonable cause for the late payment of estate taxes

Towbin v. Towbin, 36 Misc. 3d 1236(a) (N.Y. Sup., August 22, 2012)

Proskauer Rose LLP
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USA
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December 7 2012

A New York court ruled that a transfer to a grantor retained interest trust ("GRIT") was not a completed gift, since title on the underlying property was never formally transferred

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

Proskauer Rose LLP
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USA
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December 7 2012

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