Abstract Case Name: Sveen v. Melin, 138 S. Ct. 1815 (2018).Jurisdiction: Supreme Court of the United States.Plaintiff(s): Ashley SVEEN, et al.,Defendant(s): Kaye MELIN.Concepts: Wills; Trusts; Estate Planning; Revocation-on-divorce statutes; Contracts Clause under the Constitution.Nature of Case: Does the retroactive application of a revocation-on-divorce statute to contracts entered into prior to the enactment of the statute violate […]
Abstract Case Name: Dieringer v. Comm’r of Internal Revenue, 917 F.3d 1135, 1137 (9th Cir. 2019).Jurisdiction: United States Court of Appeals, Ninth Circuit.Appellee: Internal Revenue Service Commissioner.Petitioners-Appellants: The Victoria E. Dieringer Estate.Concepts: Tax; Charitable Deduction; Estate Planning; Stock.Nature of Case: Whether the Tax Court 1) should have valued the charitable gift at Victoria’s Date of […]
Abstract Case Name: In re Sealed Case, 931 F.3d 92 (D.C. Cir. 2019).Jurisdiction: United States Court of Appeals, District of Columbia CircuitAppellee: U.S.T.C.Appellant: “Appellant” (Anonymously).Concepts: Tax; Whistleblower; Civil Procedure.Nature of Case: Whether the Tax Court abused its discretion in denying the Appellant’s request to proceed anonymously because he is a serial filer who relies upon public […]
Abstract Case Name: N.C. Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 139 S. Ct. 2213 (2019).Jurisdiction: Supreme Court of the United States.Plaintiff/Counter-Claim Defendant: Trustee of the Kimberley Rice Kaestner 1992 FamilyTrust.Defendant/Counter-Claim Plaintiff: North Carolina Department of Revenue.Concepts: Taxation of Trusts.Nature of Case: Whether a State can tax a trust income for the benefit of a […]