A South Dakotan attorney who had become a full-time farmer, left her entire estate to her daughter, but she anticipated that her daughter would disclaim some of that property. The article discusses the Christiansen case that examined the validity of that disclaimer as well as of a defined value...

This Article discusses Ithaca Trust and that case's emphasis on the integrity of actuarial tables for estate tax valuation purposes. The author argues that application of actuarial table values for estate tax valuation is the best means to value estates where use of tables is mandated, despite...

The article critiques the Tax Court's latest family limited partnership case, Mirowski, as well as the court's Bongard test, which is applied to determine whether or not an FLP falls within the bona fide sales exception of section 2036

In Buder, in a refund action by the widow's estate for overpayment plus interest owing to its erroneous inclusion of a purported QTIP trust, the Eighth Circuit, affirming the district court, agreed that the government was entitled to the defense of equitable recoupment for unpaid estate taxes in...