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Top 10 Indian Tribal Tax Developments in 2013 and Priorities for 2014

In 2013, courts were active in issues relating to Indian tribes, including ruling on state tax matters and the federal income tax aspects of Section 17 corporations. The top 10 Indian tribal tax developments from 2013...more

Ethical Obligations Regarding Inadvertently Transmitted E-Mail Communications

There is no clear consensus among the relevant rules of professional conduct, case law or the related ethics opinions interpreting the rules of the ethical responsibilities of attorneys regarding inadvertently sent or...more

PLR 201119003 No Gifts Triggered by Trust Transfers to Resolve Family Discord

Erskine Summary: The IRS has privately ruled that transactions between a marital trust and a decedent's children from his first marriage to resolve discord between his surviving spouse and her stepchildren over the management...more

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