Abstract Case Name: Oakhill Woods, LLC v. Commissioner, T.C. Memo. 2020-24 (Feb. 13, 2020).Jurisdiction: U.S.T.C.Petitioners: Oakhill Woods, LLC; Effingham Managers, LLC; Tax Matters Partner.Respondent: Commissioner of the Internal Revenue ServiceConcepts: Tax; Charitable Contribution; Charitable Deduction; Form 8283; Tax Return; Appraisal Summary; Strict Compliance.Nature of Case: The Internal Revenue Service denied a charitable contribution deduction made by […]
Abstract Case Name: In re Estate of Easterday, 209 A.3d 331 (Pa. 2019).Jurisdiction: Supreme Court of Pennsylvania. Plaintiff/Counter-Claim Defendant: Matthew M. Easterday, son of Decedent.Defendant/Counter-Claim Plaintiff: Colleen A. Easterday, wife/soon-to-be ex-wife of Decedent.Concepts: Estate Planning; Divorce; Life Insurance; & ERISA preemption of state law.Nature of Case: Whether pending divorce has an effect on entitlement to life insurance; and whether […]
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 […]
Abstract Case Name: United States v. DiMartino, 949 F.3d 67 (2d Cir. 2020).Jurisdiction: United States Court of Appeals, Second Circuit.Appellee: Terry DiMartino.Defendant-Appellant: United States of America.Concepts: Tax; Criminal Law; Evidence.Nature of Case: Whether the United States District Court for the District of Connecticut, abused its discretion in denying DiMartino’s request for a competency hearing and giving no weight to […]
Abstract Case Name: Salce v. Cardello, 2019 WL 6247662 (Conn. Sup. Ct. 2019).Jurisdiction: Superior Court of Connecticut on Appeal from Probate Court.Plaintiff/Counter-Claim Defendant: John Salce, son of decedent, Mae Salce.Defendant/Counter-Claim Plaintiff: Joan Cardello, daughter of decedent, Mae Salce.Concepts: Estate Planning; In Terrorem Clause.Nature of Case: Whether either party violated the in terrorem clause as stated […]
Abstract Case Name: Duncan v. Rawls 812 S.E.2d 647 (Ga. Ct. App. 2018).Jurisdiction: Court of Appeals of Georgia.Plaintiff(s): Jenifer Duncan, et al.Defendant(s): Olga Rawls, et al.Concepts: Wills; Trusts; In Terrorem Clause.Nature of Case: Whether and under what circumstances Georgia public policy prohibits enforcement of an in terrorem, or no contest, provision of a trust.Lower Ct. Decision: […]
Abstract Case Name: Near v. Commissioner, T.C. Memo 2020-010 (January 14, 2020).Jurisdiction: U.S.T.C.Petitioners: Daniel Alan Near and Denise Frances Mayhugh.Respondent: Commissioner of the Internal Revenue Service.Concepts: Schedule C, Profit or Loss from Business; Tax Deduction; Travel and Car and Truck Expenses; Accuracy Related PenaltyNature of Case: Whether petitioners are entitled to deduct travel and car and truck […]