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Results: 1-10 of 76

T&E Litigation Update: Savage v. Oliszczak

  • Day Pitney LLP
  • -
  • USA
  • -
  • June 30 2010

In Savage v. Oliszczak, Case No. 09-P-513 (June 29, 2010), the Appeals Courts again addressed the enforceability of an in terrorem clause

Additional foreign asset reporting required

  • Day Pitney LLP
  • -
  • USA
  • -
  • December 20 2011

U.S. citizens and residents (including individuals who hold a green card or otherwise meet the physical presence requirements under the tax laws) are already required to file returns and pay tax on their worldwide income

Death and taxes: here to stay

  • Day Pitney LLP
  • -
  • USA
  • -
  • November 23 2009

It seems hard to believe, but in about six weeks, the federal estate tax is scheduled to be repealed

IRS crackdown on failure to disclose offshore accounts

  • Day Pitney LLP
  • -
  • USA
  • -
  • May 18 2009

For U.S. taxpayers with undisclosed offshore accounts or business activities, now is a critical time to review the legal and tax status of their arrangements, and to weigh their available options very carefully

Status of federal estate tax legislation

  • Day Pitney LLP
  • -
  • USA
  • -
  • December 20 2011

The rumors that circulated in November that the Joint Select Committee on Deficit Reduction (the "Super Committee") would propose significant changes to the federal estate, gift and generation-skipping transfer ("GST") tax laws proved to be unfounded, as the November 23 deadline for the Super Committee passed with no action taken

T&E litigation update: Ajemian v. Yahoo! Inc.

  • Day Pitney LLP
  • -
  • USA
  • -
  • November 30 2010

In Ajemian v. Yahoo! Inc., Case No. 09E-0079-GC1 (Nov. 10, 2010), the Norfolk County Probate and Family Court (Casey, J.) addressed the question of whether the administrators of an estate could access the decedent's e-mail account with Yahoo, including all of the decedent's e-mails

Hiller v. Hiller

  • Day Pitney LLP
  • -
  • USA
  • -
  • May 11 2010

In Hiller v. Hiller, Case No. 09-P-656, 2010 Mass. App. Unpub. LEXIS 455 (Apr. 28, 2010), another decision issued pursuant to Rule 1:28, the description of the underlying facts is scant, but two legal propositions relied upon by the Appeals Court are worth repeating

Trust & estate litigation

  • Day Pitney LLP
  • -
  • USA
  • -
  • August 10 2010

Case law relating to trusts and estates is constantly evolving

Paine v. Sullivan and Austin v. Austin

  • Day Pitney LLP
  • -
  • USA
  • -
  • August 1 2011

In Paine v. Sullivan, Case No. 10-P-289, 2011 Mass. App. LEXIS 1042 (July 22, 2011), the probate court had ruled that the testator possessed testamentary capacity when he executed his last will and testament and that his will was not the product of undue influence

Rose v. Rose

  • Day Pitney LLP
  • -
  • USA
  • -
  • September 27 2011

In Rose v. Rose, Case No. 10-P-1889 (Sept. 26, 2011), the Appeals Court addressed whether a specific bequest of real property was adeemed