Taxes & estate planning

/Taxes & estate planning

Taxes & estate planning Case Law EL. NOBLE et al. v. A. BRUCE, Jr. W. FAUNTLEROY, Jr. et al. v. N. BLIZZARD, Personal Representative et al.- Court of Appeals of Maryland

709 A.2d 1264 (1998)349 Md. 730Aileen L. NOBLE et al.v.Charles A. BRUCE, Jr.Thomas W. FAUNTLEROY, Jr. et al.v.Sara N. BLIZZARD, Personal Representative et al.Nos. 7, 55, Sept. Term, 1997.Court of Appeals of Maryland.May 21, 1998.15 Stanard T. Klinefelter (Shale D. Stiller, Kurt J. Fischer, Marta D. Harting, Piper & 16 Marbury, L.L.P., Baltimore; William G. [...]

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Taxes & estate planning Case Law ESTATE OF ALBERT STRANGI, DECEASED, ROSALIE GULIG, INDEPENDENT EXECUTRIX v. COMMISSIONER OF INTERNAL REVENUE – Tax Court of United States

115 T.C. 478 (2000)ESTATE OF ALBERT STRANGI, DECEASED, ROSALIE GULIG, INDEPENDENT EXECUTRIX, PETITIONERv.COMMISSIONER OF INTERNAL REVENUE, RESPONDENTDocket No. 4102-99.United States Tax Court.Filed November 30, 2000.Norman A. Lofgren and G. Tomas Rhodus, for petitioner.Deborah H. Delgado, Gerald L. Brantley, Sheila R. Pattison, and William C. Sabin, Jr., for respondent.COHEN, Judge:On December 1, 1998, respondent determined a [...]

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Taxes & estate planning Case Law ROBERT LUCAS et al. v. L. S. HAMM – Supreme Court of California

56 Cal.2d 583 (1961)ROBERT LUCAS et al., Plaintiffs and Appellants,v.L. S. HAMM, Defendant and Respondent.S. F. No. 20269.Supreme Court of California. In Bank.Sept. 5, 1961.Reginald G. Hearn for Plaintiffs and Appellants.Philip H. Angell, Scott Elder, Robert M. Adams, Jr., Angell, Adams, Gochnauer & Elder and B. E. Kragen for Defendant and Respondent.GIBSON, C. J.Plaintiffs, who [...]

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Taxes & estate planning Case Law UNITED STATES v. BYRUM, EXECUTRIX – Supreme Court of United States

408 U.S. 125 (1972)UNITED STATESv.BYRUM, EXECUTRIX.No. 71-308.Supreme Court of United States.Argued March 1, 1972.Decided June 26, 1972.CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT. Matthew J. Zinn argued the cause for the United States. With him on the briefs were Solicitor General Griswold, Assistant Attorney General Crampton, Loring W. Post, and [...]

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Taxes & estate planning Case Law UNITED STATES v. CARLTON – Supreme Court of United States

512 U.S. 26 (1994)UNITED STATESv.CARLTONNo. 92-1941.United States Supreme Court.Argued February 28, 1994.Decided June 13, 1994.CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Blackmun, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, Kennedy, Souter, and Ginsburg, JJ., joined. O'Connor, J., filed an opinion concurring in the [...]

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Taxes & estate planning Case Law GREGORY v. HELVERING, COMMISSIONER OF INTERNAL REVENUE – Supreme Court of United States

293 U.S. 465 (1935)GREGORYv.HELVERING, COMMISSIONER OF INTERNAL REVENUE.No. 127.Supreme Court of United States.Argued December 4, 5, 1934.Decided January 7, 1935.CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. Mr. Hugh Satterlee, with whom Messrs. George W. Saam, Rollin Browne, and Charles A. Roberts were on the brief, for petitioner.Solicitor General Biggs, with whom [...]

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Taxes & estate planning Case Law Kristin Terk BELT and Kimberly Terk Murphy, Joint Independent Executrixes of the Estate of David B. Terk, Deceased v. OPPENHEIMER, BLEND, HARRISON & TATE, INC., Glen A. Yale, J. David Oppenheimer and Kenneth M. Gindy – Supreme Court of Texas

192 S.W.3d 780 (2006)Kristin Terk BELT and Kimberly Terk Murphy, Joint Independent Executrixes of the Estate of David B. Terk, Deceased, Petitioners,v.OPPENHEIMER, BLEND, HARRISON & TATE, INC., Glen A. Yale, J. David Oppenheimer and Kenneth M. Gindy, Respondents.No. 04-0681.Supreme Court of Texas.Argued September 29, 2005.Decided May 5, 2006.Rehearing Denied June 30, 2006. Barry Snell, Bayne [...]

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Taxes & estate planning Case Law COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF BOSCH – Supreme Court of United States

387 U.S. 456 (1967)COMMISSIONER OF INTERNAL REVENUEv.ESTATE OF BOSCH.No. 673.Supreme Court of United States.Argued March 22, 1967.Decided June 5, 1967.[*]CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT.Jack S. Levin argued the cause for petitioner in No. 673 and for the United States in No. 240. With him on the briefs were [...]

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Taxes & estate planning Case Law KNOWLTON v. MOORE – Supreme Court of United States

178 U.S. 41 (1900)KNOWLTONv.MOORE.[1]No. 387.Supreme Court of United States.Argued December 5, 6, 7, 1899.Decided May 14, 1900.ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF NEW YORK.Mr. John G. Carlisle, Mr. Wheeler H. Peckham and Mr. Charles H. Otis for plaintiffs in error. Mr. Peter B. Olney, Mr. William Edmond [...]

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Taxes & estate planning Case Law NEW YORK TRUST COMPANY v. EISNER – Supreme Court of United States

256 U.S. 345 (1921)NEW YORK TRUST COMPANY ET AL., AS EXECUTORS OF PURDY,v.EISNER.No. 286.Supreme Court of United States.Argued April 25, 26, 1921.Decided May 16, 1921.ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK.Mr. George Sutherland, with whom Mr. Francis J. McLoughlin and Mr. H.T. Newcomb were on the [...]

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