Tag Archives: Tax Court

2012 Gift & Estate Tax Decisions of Note

View in PDF:  Tax News & Comment — February 2013 2012 Gift & Estate Tax Decisions of Note I.    Formula Clauses The Tax Court in Wandry v. Com’r, T.C. Memo 2012-88, nonacq., 2012-46 I.R.B. upheld a defined value clause containing … Continue reading

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From The Courts — Recent Developments, August 2011

VIEW IN PDF:  Tax News & Comment — August 2011 The Supreme Court, in an unanimous opinion, held that a medical resident whose normal work schedule requires him to perform services 40 or more hours per week, is not a … Continue reading

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2009 Gift & Estate Tax Decisions of Note

2009 Gift & Estate Tax Decisions of Note

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