Category: Case Analysis
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FBAR Penalties Survive Death
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FBAR penalties have been in the legal news over the past several years. In 2023, the U.S. Supreme…
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IRS Loses Case on Intra-Family Loans vs. Gifts
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The Tax Court’s recent decision in Estate of Galli v. Commissioner, issued March 5, 2025, addresses the treatment…
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January 2025 Digest
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The end of 2024 brought several noteworthy developments in North Carolina’s estate planning and probate law, particularly regarding…