Gerry W. Beyer, Governor Preston E. Smith Regents Professor of Law at Texas Tech University School of Law in Lubbock, Texas and Brooke Dacus, assistant district attorney, Nueces County, Texas
Today, the estate planner needs to master two new protocols that didn’t exist three decades ago, when I started my law practice. In 1984, even with a Jules Verne-like imagination, it would have been hard to conjecture about these two new...
The Protecting Americans from Tax Hikes Act of 2015 (PATH) represented the successful culmination of efforts to make permanent the provision that allows individuals over age 70½ to make tax-free distributions to qualified charities from a traditi...
• On remand, Tax Court reduces value of partnership interest—In Estate of Natale B. Giustina v. Commissioner, T.C. Memo. 2016-114 (June 13, 2016), the Tax Court reviewed its earlier decision from 2011 regarding the value of a 41.128...