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Case Summaries

Material Participation by Trusts, Frank Aragona Trust v. Commissioner, 142 T.C. No.9

ACTEC Summaries

ACTEC 2014 Annual Meeting Musings

ACTEC Summaries

ACTEC 2014 Summer Meeting Musings

Insights for Professional Partners

Making New Business Opportunities Available to Younger Generations, Bross Trucking Inc., et al. v. Commissioner, 142 T.C. Memo. 2014-17 and Estate of Adell v. Commissioner, T.C. Memo. 2014-155

ACTEC Summaries

ACTEC 2014 Fall Meeting Musings

Case Summaries

Resurrection of “De Facto Trustee” Concept—Securities Exchange Commission v. Wyly, 2014 WL 4792229

Heckerling Musings

Estate Planning: Current Developments and Hot Topics (December 1, 2014)

Heckerling Musings

Heckerling Musings 2015 and Current Developments

Case Summaries

Impact of Arbitration or “In Terrorem” Provisions in Crummey Trusts—Mikel v. Commissioner, T.C. Memo. 2015-64.

Life As You Live It

Strange Bed(rock)fellows: Solar Farms and Mineral Rights