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T&E Litigation Newsletter - 1/16/13 Practice: Probate & Fiduciary Litigation | | In Staten v. O’Neill, Case No. 11-P-23, 2013 Mass. App. Unpub. LEXIS 3 (Jan. 3, 2013), a decision issued pursuant to Rule 1:28, the Appeals Court affirmed the dismissal of claims against a lawyer by his former clients, the successor trustees of a trust he had represented. |
New Tax Provisions: Fiscal Cliff Averted – Sequestration Resumes in Two Months Practice: Tax | | On January 1, 2013, Congress passed H.R. 8, the American Taxpayer Relief Act of 2012 to avert the immediate tax increases and spending cuts (i.e., the so-called “fiscal cliff”) that were otherwise scheduled to take effect January 1, 2013. Although averting the fiscal cliff, the legislation merely delayed the automatic sequestration of spending cuts until March 1, 2013. |
T&E Litigation Newsletter - 1/3/13 Practice: Probate & Fiduciary Litigation | | In Estate of Young v. United States of America, Civil Action No. 11-11829-RWZ, 2012 U.S. Dist. LEXIS 178232 (D. Mass. Dec. 17, 2012), the U.S. District Court for the District of Massachusetts entered summary judgment for the United States on the plaintiff Estate’s claim for a refund of a tax penalty. |
T&E Litigation Newsletter - 12/19/12 Practice: Probate & Fiduciary Litigation | | In Fortier v. Sullivan, Case No. 12-P-231, 2012 Mass. App. Unpub. LEXIS 1258 (Dec. 11, 2012), a decision issued pursuant to Rule 1:28, a beneficiary of a will sued the testator’s estate planning attorney for professional negligence and breach of contract. |
T&E Litigation Newsletter - 10/9/12 Practice: Probate & Fiduciary Litigation | | In Porst v. Deutsche Bank National Trust Company, No. 11-04137, 2012 Bankr. LEXIS 4680 (Bankr. D. Mass. Oct. 4, 2012), the U.S. Bankruptcy Court for the District of Massachusetts discussed what constitutes valid revocation of a revocable trust and whether the trustee of a revocable trust owes any duties to contingent remainder beneficiaries. |
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