Noteworthy Decisions and Settlements

Noteworthy Decisions and Settlements

A summary of several developments in 2015

Over  the past year, the courts decided several interesting cases involving the transfer and valuation of business interests and real estate. Here’s a summary of several of these significant decisions.

 

Contingent Tax Liability

In Jean Steinberg v. Commissioner,1 the Tax Court addressed two issues: (1) whether a donee’s promise to pay federal or state estate tax liability that may arise under Internal Re

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