Tax Law Update

Ninth Circuit remands case to determine when gift was intended to be made — In 2009, the District Court for the Western District of Washington granted the Internal Revenue Service's motions for summary judgment against William and Stacy Linton in Linton v. United States, C08-227Z, 2009-2 USTC para. 60,575 (July 1, 2009). (For more information about that decision, see “Tax Law Update” in the August 2009 issue of Trusts & Estates, p. 9.) The U.S. Court of