George M Cohan and Lerarned Hand 360x1000
Spottswood William Robinson 360x1000
4albion
Margaret Fuller3 360x1000
Mark V Holmes 360x1000
7albion
2paradise
1madoff
2albion
Margaret Fuller 2 360x1000
Margaret Fuller2 360x1000
1defense
3theleastofus
12albion
2theleastofus
2lookingforthegoodwar
2trap
9albion
3defense
Edmund Burke 360x1000
Adam Gopnik 360x1000
Gilgamesh 360x1000
3albion
Office of Chief Counsel 360x1000
2confidencegames
1lafayette
James Gould Cozzens 360x1000
3paradise
Maurice B Foley 360x1000
14albion
5confidencegames
storyparadox3
1albion
Lafayette and Jefferson 360x1000
299
AlexRosenberg
199
Mary Ann Evans 360x1000
Stormy Daniels 360x1000
Margaret Fuller1 360x1000
1jesusandjohnwayne
1transcendentalist
lifeinmiddlemarch2
3confidencegames
Richard Posner 360x1000
2gucci
Ruth Bader Ginsburg 360x1000
Maria Popova 360x1000
6albion
399
Thomas Piketty2 360x1000
2falsewitness
Anthony McCann2 360x1000
1theleasofus
8albion'
lifeinmiddlemarch1
1gucci
499
7confidencegames
Learned Hand 360x1000
2lafayette
Thomas Piketty3 360x1000
4confidencegames
Margaret Fuller4 360x1000
2defense
Tad Friend 360x1000
1lookingforthegoodwar
1paradide
Susie King Taylor 360x1000
Brendan Beehan 360x1000
storyparadox2
5albion
Susie King Taylor2 360x1000
1falsewitness
1empireofpain
Samuel Johnson 360x1000
LillianFaderman
13albion
11632
2transadentilist
Thomas Piketty1 360x1000
10abion
Storyparadox1
Margaret Fuller5 360x1000
Anthony McCann1 360x1000
2jesusandjohnwayne
Margaret Fuller 360x1000
6confidencegames
Betty Friedan 360x1000
1trap
George F Wil...360x1000
1confidencegames
11albion
1lauber
Freedom From Religion Foundation Has Clear Path To Challenge Clergy Housing Tax Break

Freedom From Religion Foundation Has Clear Path To Challenge Clergy Housing Tax Break

For the most part though, defense of the clergy housing break is a great source of ecumenical spirit.  In the last round of litigation there was an amicus brief in defense of the constitutionality of Section 107 that included among others The International Mission Board of the Southern Baptist Convention, The Greek Orthodox Metropolis of Chicago, The Islamic Center of Boca Raton, and The  International Society of Krishna Consciousness.

read more

Experts Comment On Tom Clancy Estate Litigation

Never, ever use a codicil. A Codicil requires just as much formality as does a will, and so the better practice is to sign an entirely new will rather than use a codicil. In this case, that fact that Tom Clancy revoked the prior will (with the language making the Family Trust taxable) and only had the language that makes it qualify for the marital deduction, there would be much less ambiguity. This is also true not only for technical corrections like this but also when you change your mind about bequests in a Will. For example, Aunt Mabel may make Nephew Phil very happy with a $10,000 gift under her new will, or very mad if she reduces a $50,000 gift under her prior will using a codicil.

Use models, and flow charts to illustrate what the plan should do when explaining the effects to the client. This case revolves around intent. If you could clearly illustrate the cash flow (and tax effect) of the revised language as explained to Clancy before he signed the new document, it is ancillary evidence of his intent in executing the document. Even though for you this is elementary math, for us medieval history majors, it is about as clear as mud. A picture is worth a thousand words (or a will contest).

read more

Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.