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All Posts Tagged Tag: ‘Marital Deduction’

  • Tax Court digs the knife in deeper in bad family limited partnership case

    Today we learn from a supplemental opinion to Turner v. Commissioner, TC Memo 2011-209 Aug 30, 2011 (Estate of Turner I), that a marital deduction is not available when § 2036 is deemed to pull assets back into the estate, but the assets aren’t actually there to …

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  • The Defense of Marriage Act, the Marital Deduction, and the Estate Tax

    Recently, the Department of Justice under President Obama has stated that they will no longer defend the constitutionality of the Defense of Marriage Act in court. What many people may not know is that the current case that prompted that decision is about the estate …

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