The estate of Michael Jackson recently won a major victory against the Internal Revenue Service in a valuation dispute where the Estate and the IRS’s valuations of three intangible assets, including ...

In In re Estate of Debra E. Hunt v. Arabia Vargas, a trial court granted summary judgment interpreting a will to devise a large share of the testatrix’s personal property to her life partner. No.

While a claim of conversion has grown to extend beyond tangible property to keep up with computerized use, courts are still grappling with how far to extend the tort. In their Commercial Division ...

During the past two years I have received a number of emails regarding the Business Activity Tax. This tax was put in place as a token $25 tax because of a ruling by the state court system. The court ...

The IRS on Tuesday issued proposed regulations that would in certain cases terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons after ...

Claire Gaudiani, clinical professor, George Heyman Jr., Center for Philanthropy and Fundraising, The wealthy have far more to bequeath to the next generations than their dollars. That's why a ...

“Starting first with the Napster generation and the view that sharing copyrighted music is somehow an unalienable right in and of itself, the disregard for creators not only transcended the public but ...