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Tax Law Update: April 2022

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Internal Revenue Service upholds estate’s split-dollar agreement—In Estate of Marion Levine (158 T.C. No. 2, Feb. 28, 2022), the Tax Court analyzed a split-dollar arrangement established by the taxpayer. Marion Levine was a successful businesswoman who independently ran a family business (Penny’s Supermarket) and other assorted companies engaged in real estate investing and lending, mobile home parks and Renaissance fairs. She had two children, Nancy and Robert.

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