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IRS – Tax Court Rulings (Estate Planning) « Estate Planning

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IRS – Tax Court Rulings re: Estate Planning


Articles about IRS – Tax Court Rulings re: Estate Planning

  • "2010 Tax Act" Year-End Transfer Tax Planning Alert (
    Congress and President Obama were able to agree upon a far-reaching compromise before the Christmas holiday that affects unemployment benefits, estate planning and taxes, among other things. The outcome is entitled "The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, P.L. 111-312" ("2010 Tax Act") and has been signed into law. The new law contains numerous significant changes that will affect estate plans across the board.
  • Married Couple's Guide to the New Estate Tax Law (Forbes – 12/23/10)
  • IRS loses a big one for estate planning (Int'l Tax Counselors Blog – 3/20/12
    Today the Tax Court hit the IRS with a big defeat.  The case is a reminder that section 2036 is not an easy IRS victory.

IRS Publications re: Estate Planning

IRS Court Cases and Ruling re: Estate Planning

Resources: IRS – Tax Court re: Estate Planning

  • Introduction to the United States Tax Court (
    The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.
  • Get IRS
    A blog by tax attorney Darrin T. Mish focusing on solving tax problems.