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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

Decedent's partnership interest in a partnership holding New York real property is not subject to New York estate tax

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

On October 12, 2011, the New York Department of Taxation and Finance issued an Advisory Opinion building upon its previous April 8, 2010 Advisory Opinion (TSB-A-11(1)M and TSB-A-10(1), respectively) regarding the conversion of real property interests into intangibles for New York estate tax purposes, in both cases ruling that a Florida decedent holding an interest in New York real property via an interest in a partnership (or an LLC) held by her revocable trust did not own an interest in the underlying real property for New York estate tax purposes

Hirchert Family Trust v. Johnee Ann Alle Hirchert (District Court of Appeal of Florida, Fifth District, June 17, 2011)

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

The District Court of Appeal of Florida upheld an exception to the Florida homestead exemption in a case where a trusteedeceased husband of the defendant breached his fiduciary duty as trustee in California, and the defendant later used the proceeds resulting from this breach to purchase real property in Florida

Changes in Florida homestead laws

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

Under Florida law, a "homestead" enjoys certain protections

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