New York Law Journal | Expert Opinion
By Conrad Teitell | August 24, 2018
The donor allocates the property's cost basis between the gift element and the sale element, based on the fair market value of each part.
By Dan M. Clark | August 21, 2018
U.S. Attorney Geoffrey Berman of the Southern District of New York announced the charges against Guy Parisi, which include three counts in a scheme to defraud the decedent's son.
By Andrew Denney | August 20, 2018
A Surrogate's Court judge vacated a probate decree for the hotly contested will of the late Brooklyn District Attorney Kenneth Thompson, which cut Thompson's relatives out of the estate and left everything to his wife and children, finding that there are reasons to doubt the validity of the will.
New York Law Journal | Expert Opinion
By Daniel G. Fish | August 16, 2018
In his Elder Law column, Daniel G. Fish writes: Buzz Aldrin was the second person to set foot on the moon's surface and only 12 people have set foot there. But now he is one of an estimated one and a half million adults who are the subject of guardianship proceedings in the United States.
New York Law Journal | Expert Opinion
By Ilene Sherwyn Cooper | August 10, 2018
he past few months have seen the inside pages of the law journal abound with decisions of interest. Indeed, while cover stories surely make their mark, opinions under cover are no less significant, and are worthy of reporting. The decisions in In re Berk and In re Smith are cases in point.
New York Law Journal | Analysis
By Alton L. Abramowitz | August 9, 2018
In his Divorce Law column, Alton L. Abramowitz looks at three recent cases as a reminder of what constitutes the applicable law, and a look at where the law may be going in the future.
By Andrew Denney | July 16, 2018
The caretaker for a businessman who married him in his final days forfeited her statutory share of his estate because she knowingly married him while he was mentally incapacitated, a Surrogate's Court judge found.
New York Law Journal | Expert Opinion
By Kristie Rearick | July 6, 2018
In their Trusts and Estate Law column, C. Raymond Radigan and John G. Farinacci discuss guardianship matters and claims challenging transactions to which elderly and infirm individuals were parties.
By Andrew Denney | June 11, 2018
A former Capital Region town justice and lawyer pleaded guilty on Monday to working with a financial adviser to bilk about $11.8 million from trust funds that they were responsible for overseeing.
New York Law Journal | Expert Opinion
By Ilene Sherwyn Cooper | June 8, 2018
As the interminable winter has finally come to a close, and spring has thankfully began to emerge, Surrogate and Appellate Courts have been immersed in significant issues affecting trusts and estates practice. The following decisions are a representative sampling of the many important opinions impacting the field.
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