Constitutional Law › Civil Rights › Wills, Trusts, & Estate Planning

The Estate Tax Consequences of the Defense of Marriage Act for Same-Sex Couples

As of January 1, 2013, the Civil Marriage Protection Act legalized same-sex marriage in the State of Maryland. From the estate-planning perspective, the passage of this law clarified many points that had been problematic for...more

Same-Sex Marriage Cases in 90 Seconds [Video]

Jan. 14 (Bloomberg) -- Will the U.S. Supreme Court weigh in on same-sex marriage, or sidestep the issue? Oral arguments are scheduled for March 26th and March 27th. Expect rulings in June. This video, from Bloomberg...more

Federal Estate Tax Equality for Same-Sex Couples

On June 6, 2012, in Windsor v. United States, U.S. District Judge Barbara Jones in the Southern District of New York granted summary judgment to Edith Windsor and created a precedent that is likely to positively affect...more

Estate Tax Marital Deduction Allowed For Same-Sex Couple

EXECUTIVE SUMMARY: The U.S. District Court for the Southern District of New York has ruled that same-sex couples can take advantage of the estate tax marital deduction provisions of the Internal Revenue Code. This ruling has...more

The Interest on Lawyers Trust Account Scheme (IOLTA): Could the medical profession get away with fleecing patients in this way?

It is coming on a decade since the U.S. Supreme Court ruled that the IOLTA scheme constitutes a collective taking by the state of the property of clients. Still the scheme continues. Nothing has changed. Why? Charles E....more

Stegeman v Lillig

Appellant's Brief

After three and a half years to file an Appeal, a disabled, pro se litigant, filed the instant Brief. Since the matter had to do with fraud upon the court by officers of the court to obtain rulings in their favors, we really...more