Law Offices of David L. Silverman, J.D., LL.M.
2001 Marcus Avenue, Lake Success, NY 11042 (516) 466-5900
Skip to content
  • Welcome
  • Practice Areas
  • CV
  • June 5, NYS Tax Litigation Seminar
  • Tax News & Comment
  • Directions
  • Contact
  • Recent Articles
    • June 5 NYS Tax Litigation Seminar — Outline
    • Income Taxation of New York Trusts & 2025 Planning Strategies
    • Review of Like Kind Exchange Final Regulations & Recent Developments
    • Delaware Statutory Trusts and Their Use As Replacement Property in Like Kind Exchanges
    • NYS Estate Tax Planning in 2024
    • Tax News & Comment – December 2023
    • Special Needs Trusts For Disabled Children
    • From Washington
    • Tax News & Comment — April 2023
  • Recorded Seminars
  • Client Portal
  • Appointments

Tag Archives: formulas that define consideration

Tax Court Defies IRS: Expands Use of Defined Value Clauses

Posted on October 9, 2012 by David L. Silverman, J.D., LL.M. (Taxation)

View Article in Tax News & Comment — October 2012 TAX COURT DEFIES IRS: EXPANDS USE OF DEFINED VALUE CLAUSES The recent loss by the IRS in the Tax Court case Wandry v. Com’r, T.C. Memo 2012-88, added to the … Continue reading →

Posted in Defined Value Clauses, Estate Planning, From the Courts, Gift & Estate Tax Decisions of Note, News, Tax Decisions, Tax News & Comment | Tagged christiansen v. commissioner, defined value clauses, estate attorney, formula clauses, formula clauses adjusting transfer, formulas that define consideration, formulas that define transers, IRS revaluation of gifts, mccord v. commissioner, petter v. commissioner, procter v. commissioner, proctor v. commissioner, tax attorney, tax lawyer, value of transferred property, wandry v. commissioner | Leave a comment
  • 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
    • Qualified Personal Residence Trusts (QPRTs)
    • Executor and Trustee Commissions Under NY EPTL
    • Executors and Trustee Commissions
    • Legal Basis for Seeking Abatement of New York State Tax Penalties
    • CV
    • Executor and Trustee Commissions Under the New York EPTL
    • House Passes $56 Billion “Tax Extenders” Bill
    • Letters Testamentary
    • Article 78 Appeals to Appellate Division, Third Department
Law Offices of David L. Silverman, J.D., LL.M.
Blog at WordPress.com.