Category: Case Analysis
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Recent Case: Testamentary Exception Applies to Trusts
In a decision of first impression, the North Carolina Court of Appeals held in Steele v. Kenna, No.…
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Recent Case: In re Russo (NC Court of Appeals)
The North Carolina Court of Appeals, in In re Russo, No. COA25-321 (N.C. Ct. App. Jan. 7, 2026),…
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Recent Case: Timmons v. Herring (NC Court of Appeals)
The North Carolina Court of Appeals, in an unpublished decision filed December 17, 2025, addresses the concept of…
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The (Partial) Resurrection of Silent Trusts in North Carolina?
Historically, trust and estate attorneys in North Carolina have practiced under the assumption that Wilson v. Wilson, 203…
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Recent Case: U.S. v. Leeds – FBAR Penalties Survive Death
FBAR penalties have been in the legal news over the past several years. In 2023, the U.S. Supreme…
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Recent Case: IRS Loses Case on Intra-Family Loans vs. Gifts
The Tax Court’s recent decision in Estate of Galli v. Commissioner, issued March 5, 2025, addresses the treatment…
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Recent Case: In re Estate of Johnathan Matthew Bozeman (No. COA24-322, N.C. Ct. App. 2024)
Summary An important recent decision from the North Carolina Court of Appeals clarifies spousal abandonment under N.C.G.S. §…
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January 2025 Digest
The end of 2024 brought several noteworthy developments in North Carolina’s estate planning and probate law, particularly regarding…