A decedent's gross estate includes most assets and property they owned or had an interest in at death, used to calculate estate taxes. Some assets, however, may be excluded, affecting the estate's ...

In Caceres v. Kerri Grahamas Dependent Adm’r of the Estate of Alicia Maribel Procell, decedent was survived by a minor child and her estate was insolvent. No. 14-18-00826-CV, 2020 Tex. App. LEXIS 4198 ...

In Estate of Bernard J. Macelhenny, Jr. v. Commissioner, the Tax Court ruled on two separate but related issues: (1) whether the estate may properly deduct the value of two consent judgments entered ...

Determining the value of items left behind after a person dies can be time consuming and frustrating, especially if the decedent had a large estate. In addition to conducting your own research, hiring ...

After a person passes away, a decedent’s survivors oftentimes attempt to access the decedent’s electronic communications. Whether motivated by mere curiosity or a desire to better understand the ...

One of the most common questions I receive is whether an attorney-in-fact can continue to use a Durable Power of Attorney (DPOA) to manage assets or write checks after the principal has passed away.

The U.S. Court of Appeals for the Fifth Circuit has affirmed a district court’s decision that gave priority to an Internal Revenue Service levy on a decedent’s estate over the decedent’s children’s ...

Many individuals are considered "house rich, cash poor," meaning that their biggest asset is their house. While some of these individuals have an estate plan in place, many do not and are unaware of ...

Since my father passed away this past year and I am now completing his final part year 1040 individual income tax return for 2022, I thought it would be a good opportunity to discuss the filing of a ...

For many, a manufactured/mobile home is home. What happens when a California resident dies owning a manufactured or mobile home situated in California? If the manufactured or mobile home is situated ...