Law Commons^™

What To Do With Leftovers: Collecting Earmarked Donations Through Mobile Payment Apps, Mary Scott Polk

GGU Tax & Estate Planning Review

With the rise in mobile payment applications, charitable donations using these platforms are increasing; equally, the use of a conduit between a donor and a charity to solicit and collect donations for the charity’s benefit is growing. If a charity is overfunded or the charitable purpose is no longer available, the conduit is caught holding a pool of designated donations without the ability to contact the donors for permission for a similar or alternate use. Using the Internal Revenue Code requirements, the authority and regulations are not apparent for a charitable contribution through a conduit, particularly not for a conduit’s …

Ruesch V. Comm’R, Alexis Pickins

GGU Tax & Estate Planning Review

Nature of Case: Whether the U.S. Tax Court has jurisdiction to decide Ms. Ruesch’s underlying liability for penalties assessed by the Internal Revenue Services (IRS); and whether Ms. Ruesch’s claim against the IRS is moot due to the IRS’s reversal of their classification of her as seriously delinquent?

The two important issues at dispute are: (1) whether the U.S. Tax Court has jurisdiction to decide Ms. Ruesch’s underlying liability for penalties assessed by the Internal Revenue Services (IRS); and (2) whether Ms. Ruesch’s claim against the IRS is moot due to the IRS’s reversal of their classification of her as …

Chadwick V. Comm’R, Jerica Barber

GGU Tax & Estate Planning Review

Nature of Case: Whether written supervisor approval is required for trust fund recovery penalties to be collected against a responsible person required to submit employment taxes when penalties assessment recommendation forms were submitted by IRS revenue officers?

Using Tax Law To Perpetuate Gentrification: Vinegar Hill Lives Again In Charlottesville, Kelsey Massey

GGU Tax & Estate Planning Review

The 2017 Tax Cuts and Jobs Act, enacted by the Trump administration, created the largest government-sponsored subsidy for urban renewal through the Opportunity Zones program. This tax expenditure is designed to delay and even avoid capital gains taxes to incentivize development in areas deemed to be in economic distress. While the program’s stated intent is to revitalize neighborhoods, build affordable housing, or promote small businesses, the selection of qualified areas is based on the income rate of residents. That is to say, a subsidy program focused on the physical place improvements has based its designation criteria on local resident’s income. …

Interview: Robert Patterson, Bacilio Mendez

GGU Tax & Estate Planning Review

Dr. Marcia Ruben, Assistant Professor and Chair of GGU’s Graduate Management Program, speaks with Robert Patterson—an MS Taxation alumnus and Director and Worldwide Tax & Trade Controller at Microsoft—about his life and career.

Interview: Nathan Pastor On Barefoot V. Jennings, Bacilio Mendez Ii

GGU Tax & Estate Planning Review

In February 2020 (read: pre-COVID-19-pandemic and the California shelter-in-place order taking hold), I was lucky enough to sit down with Nathan Pastor (JD ’14, LLM ’16, right) to discuss a case that resulted in a seismic shift in California probate law—Barefoot v. Jennings.

In Re. Estate Of Easterday, Corey Michelle Timpson

GGU Tax & Estate Planning Review

Whether pending divorce has an effect on entitlement to life insurance; and whether ERISA preempts state law specifically relating to enforcement of a contractual waiver in relation to pension benefits.

Sveen V. Melin, Steven J. Reading

GGU Tax & Estate Planning Review

Does the retroactive application of a revocation-on-divorce statute to contracts entered into prior to the enactment of the statute violate the Contracts Clause of the Constitution?

Dieringer V.Comm'r Of Internal Revenue, Christian Ramos

GGU Tax & Estate Planning Review

Whether the Tax Court 1) should have valued the charitable gift at Victoria’s Date of Death, 2) even if post-death events could be considered, the Tax Court erred by not accounting for a decline in value of Victoria’s shares caused by economic forces, and 3) the Tax Court erred by upholding the accuracy-related penalty under I.R.C. § 662.

In Re. Sealed Case, Christian Ramos

GGU Tax & Estate Planning Review

Whether the Tax Court abused its discretion in denying the Appellant’s request to proceed anonymously because he is a serial filer who relies upon public information

N.C. Dep’T Of Revenue V. Kimberley Rice Kaestner 1992 Family Trust, Corey Michelle Timpson

GGU Tax & Estate Planning Review

Whether a State can tax a trust income for the benefit of a North Carolina resident when no income was, or could have been, received by the trust and when no connection to the Trust existed outside of the beneficiary’s residence in North Carolina.

Utilizing Estate Plans To Achieve Economic Justice, Geber Penate

Poverty Law Conference & Symposium

Bayview has been the home to many black families for decades. However, the inability of title-holders to create distribution plans for their estate before their death has contributed to their ultimate displacement. When a title-holder of property dies, their property is required to go through a court system known as probate. The probate court system has various functions ranging from identifying assets, calculating any owed taxes and fees, and distributing property. The only way to avoid probate is through the execution of a probate-avoidance distribution document, which is mentioned in further detail below. The probate court system, to say the …

United States V. Dimartino, Christian Ramos

GGU Tax & Estate Planning Review

Whether the United States District Court for the District of Connecticut, abused its discretion in denying DiMartino’s request for a competency hearing and giving no weight to Defendant’s psychologist’s report prepared at counsel’s request.

Salce V. Cardell, Corey Michelle Timpson

GGU Tax & Estate Planning Review

Whether either party violated the in terrorem clause as stated in both the trust and last will and testament.

Duncan V. Rawls, Steven J. Reading

GGU Tax & Estate Planning Review

Whether and under what circumstances Georgia public policy prohibits enforcement of an in terrorem, or no contest, provision of a trust.

February 2020 Breakdown Of State-By-State Gilti Conformity, Bacilio Medez Ii

GGU Tax & Estate Planning Review

It has been two years since the enactment of the Tax Cuts and Jobs Act (TCJA) and many states are still wrestling with exactly how they plan to conform to key provisions of the law—particularly those provisions related to Global Intangible Low-Taxed Income (GILTI).

Amy Mclellan, Jd, Llm, To Lead Goldengate University's New Joint Llm And Ms Intaxation Program, Golden Gate University School Of Law

Press Releases

Golden Gate University (GGU) announces the appointment of Amy B. McLellan , JD, LLM, as Dean of the Braden School of Taxation and Director of the LLM Taxation and Estate Planning programs— marking the beginning of a groundbreaking joint program, after separate operation within the University for many years.This new high-level role signifies another innovative step forward to prepare students for today's merging worlds ob business, law, and technology.

Enough About Avoiding Probate…, Let’S Avoid Probate Litigation!, Marshall Whitley

Publications

Paper presented to the Estate Planning Council of Diablo Valley, February 15, 2015, monthly report.

Trusts And Estates, James D. Hill

Cal Law Trends and Developments

The most significant development in 1969 in the area of trusts and estates was the codification of the law regarding powers of appointment. Other legislation subjects irrevocable inter vivos trusts to the jurisdiction of the Superior Court. In the area of judicial developments, there were two cases of first impression. Estate of Pernas, dealt with the allocation as to principal or income of gains distributed from mutual funds. The other, Estate of Phillips, concerned the admission to probate of a will executed by a Californian who had been adjudicated an incompetent in Illinois prior to his coming to California.

Trusts And Estates, Joseph S. Brock

Cal Law Trends and Developments

During the period covered by this review little in the way of trends or departures differing from established positions seems to have appeared; there is much repetition and emphasis of "black-letter law." There are, however, in several cases unusual factual patterns which are of interest. The results of these cases, interesting and of course contributing to the normal growth of case law, seem to flow naturally and quite easily from principles long-established and accepted, not departing from what could be expected. There were several statutory changes, prominent among which were the Revised Uniform Principal and Income Act, effective July 1, …

Trusts And Estates, K. Bruce Friedman

Cal Law Trends and Developments

In the field of trusts and estates, the year 1967 was fairly eventful. Examination of the court decisions reveals a continuing trend toward construing documents wherever possible to conform with the presumed intent of the testator or trustor, and toward liberal construction of statutory language. At the same time, several decisions hold in favor of creditors in their relationships with the decedent's estate or his survivors. From a legislative standpoint, there were several noteworthy revisions in the Probate and Civil Codes, most important of which was the adoption of a modified version of the Revised Uniform Principal and Income Act.

Testamentary Designations Of Attorneys And Other Employees, Jean Fleming Powers

Golden Gate University Law Review

This article sets forth a clear, principled analysis by which many of the problems in will construction can be alleviated. Such an analysis requires appropriate consideration of the testator's intent, his freedom to create conditions in the will, and the relationship between the two. Under this type of analysis, the result is not dictated by the nature of the employment. However, the type of employment has some influence on the result, since it has some bearing on the testator's intent. As is so often the case concerning written legal documents, the problems can be virtually eliminated by drafting with an …

Estate Of Neubauer, Jesse W. Carter

Jesse Carter Opinions

A charitable gift was not revoked where the probate court admitted both the original will and the altered duplicate, as a holographic codicil, and the heirship proceeding could not revisit the issue of what constituted the decedent's will.

Estate Of Heard, Jesse W. Carter

Jesse Carter Opinions

Trial court properly ordered trustee to pay monthly income to income beneficiary under will requiring payment to individuals or their lawful issue, as testatrix's will was allowed to include adopted children who were adopted after testatrix's death.

Estate Of Fallon [Dissent], Jesse W. Carter

Jesse Carter Opinions

A widow was not entitled to a family allowance upon decedent's death because the widow had previously been awarded support for one year, and she did not show that circumstances had changed so that she was entitled to additional support.

Riley V. Superior Court Of Los Angeles County, Jesse W. Carter

Jesse Carter Opinions

An administratrix's argument that because a guardianship had terminated, the guardian had no capacity to act for the estate, was without merit because the guardianship did not terminate until the judgment of the district court became final.

Estate Of Stanford, Jesse W. Carter

Jesse Carter Opinions

Distribution to children adopted after the death of a testatrix was proper where the will named the children without conditions, and distribution to a child's successor was proper because the bequest was not contingent on the child's survival.

Hilton V. Mcnitt, Jesse W. Carter

Jesse Carter Opinions

As the property settlement and divorce decree provided that the decedent was to pay the claimant a finite series of monthly support payments, the executor properly denied the claimant's demand for payments that accrued after the decedent's death.

Carney V. Simmonds, Jesse W. Carter

Jesse Carter Opinions

The motion for a new trial by an administratrix was properly granted because a reasonable construction of her complaint would point to a fraudulent exclusion of the administratrix from the hearing on the application to set aside her son's estate.

Estate Of Poisl, Jesse W. Carter

Jesse Carter Opinions

The court denied defendant widow's motion to dismiss plaintiff attorney's appeal, in plaintiff's suit for attorney's fees because the receipt of payment of the award of attorney's fees did not bar the appeal from that award.