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Full-Text Articles in Estates and Trusts
Appellate Division, Second Department, Langan V. St. Vincent's Hospital Of New York, Christin Harris
Appellate Division, Second Department, Langan V. St. Vincent's Hospital Of New York, Christin Harris
Touro Law Review
No abstract provided.
Van Alen: A Reasonable Consistency, Wendy G. Gerzog
Van Alen: A Reasonable Consistency, Wendy G. Gerzog
All Faculty Scholarship
In Van Alen, the Tax Court held that the duty of consistency required that two of the decedent’s children use the section 2032A basis valuation figures to determine gain on the sale of their interest in the decedent’s ranch, which was left to them in trust. The siblings had argued that their stepmother erroneously completed their father’s estate tax return.