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{ Monthly Archives } January 2010

Will Congress’ inaction on the estate tax cause more deaths in 2010?

Paul L. Caron, the TaxProf blogger, provided the following chart from a 2006 article by Joshua S. Gans and Andrew Leigh, “Toying with Death and Taxes: Some Lessons from Down Under”.  The chart purports to show that a significant number of the deaths in Australia were shifted from the week before to the week after July 1, 1979, the [...]

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2010 01 11 Saul Elnadav Estate Tax Comments (0)

Will contests: surviving summary judgment

Surrogate Calvaruso of Monroe County issued a decision in Matter of Feller on January 4, 2010, worth reading for its succinct summary of some of the burdens of proof and presumptions that have to be overcome to survive summary judgment in a will contest. In Feller, the decedent’s will left her estate to 10 charities [...]

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2010 01 07 Saul Elnadav Estate Litigation Comments (0)