On December 17, 2010, President Obama signed H.R. 4853, the Middle
Continue Reading Great charts summarizing new Estate, Gift and GST Tax rules
No estate tax in 2010 = potential probate litigation: Florida enacts statutory fix
Congress shocked everyone by letting the estate tax lapse in 2010. What
Continue Reading No estate tax in 2010 = potential probate litigation: Florida enacts statutory fix
11th Cir: Personal Representative liable for over $50,000 in taxes and penalties on cash the estate never received
United States v. Guyton, Jr., 2010 WL 1172428 (11th Cir. March
Continue Reading 11th Cir: Personal Representative liable for over $50,000 in taxes and penalties on cash the estate never received
Florida’s Statutory Fix: Race To Clean Up Congress’ Estate Tax Mess
Probate Litigators Need to Know about the New IRS Regulations under Section 2053 Governing Estate Tax Deductions for Administration Expenses and Claims Against Estates
At a top current rate of 45%, the federal estate tax
Minimizing a Personal Representative’s Personal Liability to Pay Taxes
I’ve recently been lecturing on tax issues in play in probate and
Continue Reading Minimizing a Personal Representative’s Personal Liability to Pay Taxes
When does a surviving spouse’s “elective share” take an estate-tax hit?
The decedent at the heart of this probate battle, Konstantinos “Gus” Boulis
Continue Reading When does a surviving spouse’s “elective share” take an estate-tax hit?
M.D.Fla.: Limitations periods applicable to estate creditors don’t apply to the IRS
U.S. v. Guyton, Slip Copy, 2009 WL 1308431 (M.D.Fla. May 08
Continue Reading M.D.Fla.: Limitations periods applicable to estate creditors don’t apply to the IRS
Cautionary Tale: Attorney Goes to Jail for Filing False Estate Tax Return
Estate tax returns are complicated and technically demanding for even the most
Continue Reading Cautionary Tale: Attorney Goes to Jail for Filing False Estate Tax Return