Archive for the ‘Uncategorised’ Category

Code Section 6321 imposes a federal tax lien for unpaid taxes upon “all property and rights to property, whether real or personal” that belong to the delinquent taxpayer. Is a beneficiary’s interest in a trust a property right that the IRS can lien? This turns on state law, and the rights of a beneficiary and […]

Read More
  • Posted in Uncategorised
  • Comments Off on Discretionary Trust Interest Held Subject to Federal Tax Lien

By Jenna G. Rubin This decision is an interesting one because it involves both a review of the uncertainty faced by practitioners in 2009 regarding the future of the estate tax exemption, and somewhat strange language in a trust meant to deal with that uncertainty.

Read More
  • Posted in Uncategorised
  • Comments Off on Vigliani v. Bank of America

By Jenna G. Rubin This case involved a dispute between the former spouse and the widow of a decedent regarding the right of the widow (as co-personal representative of the decedent’s estate) to discover personal bank records of the former spouse.

Read More
  • Posted in Uncategorised
  • Comments Off on Schlesinger v. Schlesinger

By Jenna G. Rubin In this short opinion, the Court was asked to consider whether a guardianship court could compel the co-trustees of a ward’s revocable trust to return assets to the guardianship.

Read More
  • Posted in Uncategorised
  • Comments Off on In re Guardianship of Mount

By Jenna G. Rubin This decision centers around whether a probate court can appoint a curator without revoking the prior appointment of personal representatives. The Court held that it was improper for the probate court to do so.

Read More
  • Posted in Uncategorised
  • Comments Off on Gordin v. Estate of Maisel

A boutique law firm with a practice limited to

tax, estate planning, probate, trust & guardianship law and litigation, and related commercial matters