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

  • 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 Ap

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