Stress Testing the Estate Plan
In a previous blog post we discussed the Tax Court’s recent decision in The Estate of Howard V. Moore v. Commissioner. An important take away from Moore for tax professionals and their clients is...
In a previous blog post we discussed the Tax Court’s recent decision in The Estate of Howard V. Moore v. Commissioner. An important take away from Moore for tax professionals and their clients is...
If Tax Court Judge Lauber’s June 15, 2020 order is any indication, the Tax Court has grown tired of syndicated conservation easement cases. The case is Coal Property Holdings, LLC v. Commissioner, Tax Court Docket No....
Indebtedness has been a central focus of Parts I and II of this series, and it will continue to be a key concept in future posts as we explore in further detail the COD Income exceptions and discuss...
Earlier this year, the U.S. Tax Court in The Estate of Howard V. Moore v. Commissioner reminded every taxpayer that while estate planning is important, to achieve the intended estate tax benefits, traps must be...
[This blog has been updated as of June 1, 2020.] [This Blog Post has been updated to reflect the issuance of IRS Notice 2020-23.] As mentioned in a previous blog post, IRS Notice 2020-18 provides an...
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