In In re Estate of Debra E. Hunt v. Arabia Vargas, a trial court granted summary judgment interpreting a will to devise a large share of the testatrix’s personal property to her life partner. No.

The IRS on Tuesday issued proposed regulations that would in certain cases terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons after ...

The estate of Michael Jackson recently won a major victory against the Internal Revenue Service in a valuation dispute where the Estate and the IRS’s valuations of three intangible assets, including ...

Claire Gaudiani, clinical professor, George Heyman Jr., Center for Philanthropy and Fundraising, The wealthy have far more to bequeath to the next generations than their dollars. That's why a ...

While a claim of conversion has grown to extend beyond tangible property to keep up with computerized use, courts are still grappling with how far to extend the tort. In their Commercial Division ...