The taxpayer’s predeceased spouse’s estate failed to timely file an estate return and did not qualify for the safe harbor in Rev. Proc. 2017-34, so its portability election was invalid, the Tax Court ...
[co-author: Jamie Dohopolski] Last year, the continued global COVID-19 pandemic forced American courts to largely continue the procedures set in place in 2020. The U ...
The U.S. Court of Appeals for the Federal Circuit (CAFC) on Monday issued a precedential decision in In Re: Gesture ...
In two long-awaited rulings yesterday, Article 13 LLC v. Ponce De Leon Fed. Bank and Van Dyke v. U.S. Bank, Nat’l Ass’n, the ...
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