Taxes & estate planning

/Taxes & estate planning

Taxes & estate planning Case Law ESTATE PLANNING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE – Circuit Court of Appeals

101 F.2d 15 (1939)ESTATE PLANNING CORPORATIONv.COMMISSIONER OF INTERNAL REVENUE.No. 130.Circuit Court of Appeals, Second Circuit.January 9, 1939. Louis Goldring and Albert Hubschman, both of New York City (Carl Sherman, of New York City, of counsel), for petitioner.James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Oliver W. Hammonds, Sp. Assts. to [...]

Taxes & estate planning Case Law HELVERING v. GREGORY – Circuit Court of Appeals

69 F.2d 809 (1934)HELVERING, Com'r of Internal Revenue,v.GREGORY.No. 324.Circuit Court of Appeals, Second Circuit.March 19, 1934.Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen. (E. Barrett Prettyman, General Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), [...]

Taxes & estate planning Case Law ESTATE OF WAYNE C. BONGARD, DECEASED, JAMES A. BERNARDS, PERSONAL REPRESENTATIVE v. COMMISSIONER OF INTERNAL REVENUE – United States Tax Court

124 T.C. No. 8 (2005)ESTATE OF WAYNE C. BONGARD, DECEASED, JAMES A. BERNARDS, PERSONAL REPRESENTATIVE, Petitionerv.COMMISSIONER OF INTERNAL REVENUE, Respondent.No. 6141-03.United States Tax Court.Filed March 15, 2005. John W. Porter and Stephanie Loomis-Price, for petitioner.Lillian D. Brigman and R. Scott Shieldes, for respondent. GOEKE, Judge:Respondent determined a $52,878,785 Federal estate tax deficiency against the Estate [...]

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Taxes & estate planning Case Law ESTATE OF T. THOMPSON v. COMMISSIONER OF INTERNAL REVENUE – United States Court of Appeals

382 F.3d 367 (2004)ESTATE OF Theodore THOMPSON, Deceased, Betsy T. Turner, Executrix, Appellantv.COMMISSIONER OF INTERNAL REVENUE.No. 03-3173.United States Court of Appeals, Third Circuit.Argued April 21, 2004.September 1, 2004. Victor F. Keen, (Argued), Thomas W. Ostrander, Duane Morris LLP, Philadelphia, PA, for Appellant.Michael J. Haungs, (Argued), Jonathan S. Cohen, United States Department of Justice, Tax Division, [...]

Taxes & estate planning Case Law STRANGI v. COMMISSIONER OF INTERNAL REVENUE – United States Court of Appeals

417 F.3d 468 (2005)Albert STRANGI, Deceased, Rosalie Gulig, Independent Executrix, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.No. 03-60992.United States Court of Appeals, Fifth Circuit.July 15, 2005. Norman Arthur Lofgren (argued), George Tomas Rhodus, Michael C. Kelsheimer, Looper, Reed & McGraw, Dallas, TX, for Petitioner-Appellant.Michael J. Haungs (argued), U.S. Dept. of Justice, Tax Div., Jonathan S. Cohen, U.S. [...]

Taxes & estate planning Case Law BLAIR v. N.C. ING – Supreme Court of Hawaii

21 P.3d 452 (2001)95 Hawaii 247Leslie BLAIR and Laurie Bishop, Co-Trustees of the 1988 Hughes Family Trust, as Amended, Plaintiffs-Appellants,v.Lawrence N.C. ING, Defendant/Cross-Claim Defendant-Appellee, andThomas Thayer, Defendant/Cross-Claimant-Appellee, andJohn Does 1-10, Jane Does 1-10, Doe Corporations 1-10, Doe Partnerships 1-10, Doe Non-Profit Organizations 1-10, and Doe Governmental Agencies 1-10, Defendants.No. 22401.Supreme Court of Hawaii.February 27, 2001.Reconsideration [...]

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Taxes & estate planning Case Law MARGARET CHRISTIANSEN & HARRY CHRISTIANSEN, as her Guardian v. HARRY CHRISTIANSEN – Court of Appeals of California

248 Cal.App.2d 398 (1967)56 Cal. Rptr. 505Estate of MARGARET CHRISTIANSEN, an Incompetent Person.HARRY CHRISTIANSEN, as Guardian, etc., Petitioner and Respondent,v.HARRY CHRISTIANSEN, Individually, Claimant and Appellant.Docket No. 23345.Court of Appeals of California, First District, Division One.February 8, 1967. Lakin, Spears & Gullixson and Conrad F. Gullixson for Claimant and Appellant.Herrick, Gross & Mansfield and Richard G. [...]

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Taxes & estate planning Case Law BARBARA BUCQUET et al. v. DAVID LIVINGSTON – Court of Appeals of California

57 Cal.App.3d 914 (1976)129 Cal. Rptr. 514BARBARA BUCQUET et al., Plaintiffs and Appellants,v.DAVID LIVINGSTON, Defendant and Respondent.Docket No. 36445.Court of Appeals of California, First District, Division Two.May 3, 1976. COUNSELNoland, Hamerly, Etienne & Hoss and James D. Schwefel, Jr., for Plaintiffs and Appellants.Sedgwick, Detert, Moran & Arnold and John B. Marchant for Defendant and Respondent.OPINIONTAYLOR, [...]

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Taxes & estate planning Case Law EVERSON v. BOARD OF EDUCATION OF THE TOWNSHIP OF EWING et al. – Supreme Court of United States

330 U.S. 1 (1947)EVERSONv.BOARD OF EDUCATION OF THE TOWNSHIP OF EWING ET AL.No. 52.Supreme Court of United States.Argued November 20, 1946.Decided February 10, 1947.APPEAL FROM THE COURT OF ERRORS AND APPEALS OF NEW JERSEY. Edward R. Burke and E. Hilton Jackson argued the cause for appellant. With Mr. Burke on the brief were Challen B. [...]

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

370 U.S. 65 (1962)UNITED STATESv.DAVIS ET AL.No. 190.Supreme Court of United States.Argued March 28, 1962.Decided June 4, 1962.[*]CERTIORARI TO THE COURT OF CLAIMS.I. Henry Kutz and Harold C. Wilkenfeld argued the cause for the United States in both cases. With them on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, Wayne G. Barnett, [...]

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