Conservation Tax Center Law Library

10 Case Law articles were found for Estate Planning

By the Grace of … the IRS. Deferred Estate Tax Accelerated for Failure to Make Required Payments
By: McGuire Woods, LLP
The US Tax Court held that because an estate failed to make timely payments of required interest, the IRS could terminate the previously granted extension of time for payment of estate tax attributable to certain interests in closely held businesses.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/By-the-Grace-of--the-IRS-Deferred-Estate-Tax-Accelerated-for-Failure-to-Make-Required-Payments/1570/

Eighth and Ninth Circuits Affirm “Charitable Lid” Estate Planning Technique
By: Roger A. McEowen
The estate planning version of the technique involves an estate plan whereby the decedent leaves a set dollar amount of the estate to the decedent’s children (or specific beneficiaries) with the residuary estate passing to a charitable organization. Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/Eighth-and-Ninth-Circuits-Affirm-Charitable-Lid-Estate-Planning-Technique/791/

Estate of Kite v. Commissioner - private annuities
By: Bruce Givner
In Estate of Kite v. Commissioner, the tax court ruled that transfer of interest in the family company in exhcange for three private annuity agreements was not a disguised gift, thus not subject to gift taxes.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/Estate-of-Kite-v-Commissioner--private-annuities/781/

In Re Estate of Meyers - elective share and POD accounts
By: Rodger A. McEowen, Erika K. Eckley
In “Amended Elective Share Statute Does Not Include Funds Contained in Transfer-On-Death Account” the Iowa Supreme Court case In Re Estate of Meyers was analyzed.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/In-Re-Estate-of-Meyers--elective-share-and-POD-accounts/787/

Amended Elective Share Statute Does not Include Funds in TOD Account
By: Rodger A. McEowen, Erika K. Eckley
Surviving spouses who receive little to no property from their deceased spouse under the terms of the will can choose to take an elective share of the deceased spouse’s estate.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/Amended-Elective-Share-Statute-Does-not-Include-Funds-in-TOD-Account/863/

Landmark Decision Makes Incapacity Trustee Accountable to Death Beneficiaries
By: Dennis Fordham
California Supreme Court decision in Estate of Giraldin holds that death beneficiaries may hold the trustee responsible for any breach of trust while the settlor was alive.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/Landmark-Decision-Makes-Incapacity-Trustee-Accountable-to-Death-Beneficiaries/777/

Extent of Retained Possession or Enjoyment Key To Determining Reach of I.R.C. §2036(a)(1)
By: Roger A. McEowen
The U.S. Court of Appeals for the Second Circuit has ruled that the inclusion of property in a decedent’s gross estate over which the decedent retained possession or enjoyment at the time of death by an implied agreement is to be apportioned to the extent the decedent actually exercised possession or enjoyment over the property.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/Extent-of-Retained-Possession-or-Enjoyment-Key-To-Determining-Reach-of-IRC-2036a1/792/

Three Court Opinions on the Tax Impact of Demutualization- Three Different Outcomes
By: Roger A. McEowen
In August 2008, the U.S. Court of Federal Claims ruled against the IRS position of assigning zero income tax basis to stock received in an insurance company demutualization.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/Three-Court-Opinions-on-the-Tax-Impact-of-Demutualization-Three-Different-Outcomes/788/

District Court Tells Treasury That Its Special Use Valuation Regulation Is Invalid – Again
By: Roger A. McEowen
Because of the significant tax benefits that can be derived by a decedent’s estate making an election to value qualified elected land under a special use valuation election, numerous requirements must be satisfied.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/District-Court-Tells-Treasury-That-Its-Special-Use-Valuation-Regulation-Is-Invalid--Again/793/

The Law of Agricultural Land Preservation in the United States
By: Thomas Daniels and John Keene
Thomas Daniels and John Keene's new book breaks down the legal principles, federal and state requirements, and the legal issues that affect agricultural land preservation efforts. Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Case-Law/The-Law-of-Agricultural-Land-Preservation-in-the-United-States/3249/

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10 Case Law articles were found for Estate Planning