Tag: Georgia

Oakhill Woods, LLC v. Comm’r

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 […]

Duncan v. Rawls

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:  […]