-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- Letters Testamentary
- Challenging The Account of a Fiduciary
- Executor and Trustee Commissions Under NY EPTL
- Executor and Trustee Commissions Under the New York EPTL
- Private Letter Ruling Requests
- Surrogate Finds Tax Apportionment Clause "Beneficial Disposition" Under EPTL 3-3.2(a)(1)
- 2011 Tax and Estate Planning Decisions of Note
- Life Insurance Trusts Mitigate Estate Tax Uncertainties
- 2012 Regulations, Rulings & Pronouncements of Note
2001 Marcus Avenue, Lake Success, NY 11042 (516) 466-5900
2000 Estate and Gift Tax Decisions of Note
I. Built-in Capital Gains In Estate of Welch v. Comr., 208 F.3d 213 (6th Cir. 3/2000), the Court of Appeals held that a discount to reflect built-in capital gains of real property was appropriate, despite the fact that the corporation … Continue reading →