Add to ORKGThe Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent of the power to alter the ultimate disposition of property, in the absence of any exercise of that power, was not sufficient in itself to constitute a transfer under section 2036(a)(1) of the Internal Revenue Code
On July 10, 1991, the Nebraska Supreme Court held that the state property tax system violates the Ne...
An inter vivas trust created by testator and property held jointly with his wife were included in hi...
Nearly six years after taxpayer died income tax deficiencies were determined against his estate. Sin...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...
As is to be expected, many individuals desire to avoid the inclusion of all their property in their ...
Section 2036(a)(1) of the Internal Revenue Code\u27 throws back intothe decedent\u27s gross estate t...
The Commissioner of Internal Revenue issued jeopardy assessments against the taxpayer, Omar, S.A., a...
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of...
Decedent\u27s father, a resident of Massachusetts, by his last will created a trust of the residue o...
The recent decision by the Supreme Court in United States v. Jacobs deals with the troublesome issue...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...
Section 2036(a) hauls back into a decedent’s gross estate, for federal estate tax purposes, property...
The decedent was a beneficiary of a trust established by his father and of two other trusts created ...
The manifest reluctance in recent years on the part of the Supreme Court to declare any provision of...
The recent Supreme Court decision in Le Tulle v. Scofield, disapproving the views of four out of fiv...
On July 10, 1991, the Nebraska Supreme Court held that the state property tax system violates the Ne...
An inter vivas trust created by testator and property held jointly with his wife were included in hi...
Nearly six years after taxpayer died income tax deficiencies were determined against his estate. Sin...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...
As is to be expected, many individuals desire to avoid the inclusion of all their property in their ...
Section 2036(a)(1) of the Internal Revenue Code\u27 throws back intothe decedent\u27s gross estate t...
The Commissioner of Internal Revenue issued jeopardy assessments against the taxpayer, Omar, S.A., a...
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of...
Decedent\u27s father, a resident of Massachusetts, by his last will created a trust of the residue o...
The recent decision by the Supreme Court in United States v. Jacobs deals with the troublesome issue...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...
Section 2036(a) hauls back into a decedent’s gross estate, for federal estate tax purposes, property...
The decedent was a beneficiary of a trust established by his father and of two other trusts created ...
The manifest reluctance in recent years on the part of the Supreme Court to declare any provision of...
The recent Supreme Court decision in Le Tulle v. Scofield, disapproving the views of four out of fiv...
On July 10, 1991, the Nebraska Supreme Court held that the state property tax system violates the Ne...
An inter vivas trust created by testator and property held jointly with his wife were included in hi...
Nearly six years after taxpayer died income tax deficiencies were determined against his estate. Sin...