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Results: 1-10 of 132

Adams v. Comm’r, T.C. Memo 2010-72 (April 13, 2010).
  • Proskauer Rose LLP
  • USA
  • June 7 2010

In this case, the Tax Court held that a beneficiary was permitted to claim a mortgage interest deduction for trust property


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


Estate of Liftin (November 8, 2011)
  • Proskauer Rose LLP
  • USA
  • January 9 2012

The US Court of Federal Claims held that an estate adequately alleged facts that its failure to timely file a federal estate tax return was due to reasonable cause and not willful neglect, where the estate relied in good faith on expert advice of an estate planning attorney


In re Grube (January 19, 2012)
  • Proskauer Rose LLP
  • USA
  • March 6 2012

The U.S. Bankruptcy Court for the Central District of Illinois held that a debtor's explanation of estate planning as a rationale for asset transfers made prior to bankruptcy is sufficient to survive the Bankruptcy Trustee's motion for summary judgment


Crummey withdrawal notices recommended practices
  • Proskauer Rose LLP
  • USA
  • September 10 2012

Under current tax law, an individual is entitled to make gifts of up to $13,000 per donee per year without being subject to gift tax


2011-2012 Priority Guidance Plan
  • Proskauer Rose LLP
  • USA
  • March 6 2012

The IRS has updated its 2011-2012 Priority Guidance Plan for the plan year ending June 2012


Freeman v. U.S. (E. D. Pennsylvania, January 30, 2012)
  • Proskauer Rose LLP
  • USA
  • March 6 2012

A U.S. District Court in Pennsylvania held that an estate was liable for penalties and interest for the late filing of an estate tax return because the executor did not have reasonable cause for filing after the deadline


Estate of Fujishima (Tax Court memorandum, January 9, 2012)
  • Proskauer Rose LLP
  • USA
  • March 6 2012

The Tax Court held that a decedent, not his mother, was the owner of two life insurance policies on his life


Gaughen v. U.S. (M. D. Pennsylvania, January 31, 2012)
  • Proskauer Rose LLP
  • USA
  • March 6 2012

In a tax refund action, a U.S. District Court in Pennsylvania denied a taxpayer's motion for summary judgment


Rosenkrantz v. Feit (Fla. Dist. Ct. App., December 14, 2011)
  • Proskauer Rose LLP
  • USA
  • March 6 2012

A Florida intermediate appellate court held that co-agents under a power of attorney are subject to the same fiduciary principles that apply to co-trustees and that a co-agent under a power of attorney had both the right and duty to seek an accounting from the co-agent