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Stark & Stark

Tangible vs. Intangible Assets in Estate Administration

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Under a Last Will and Testament, a decedent disposes of both their tangible personal property as well as their intangible personal property. Questions might arise in the context of administering an Estate, however, as to...more

Winstead PC

Court Holds That Devise Of “Personal Property” In A Will Included Tangible And Intangible Property, Including Money In Bank...

Winstead PC on

In In re Estate of Debra E. Hunt v. Arabia Vargas, a trial court granted summary judgment interpreting a will to devise a large share of the testatrix’s personal property to her life partner. No. 01-19-00216-CV, 2020 Tex....more

McDermott Will & Emery

California FTB to Discuss Apportionment of Combined Group Income

McDermott Will & Emery on

The California Franchise Tax Board (FTB) will hold a second Interested Parties Meeting at their office in Rancho Cordova on April 20, 2016, dealing with the apportionment of income for combined reporting groups with both...more

Neal, Gerber & Eisenberg LLP

California Seeks to Clarify Standards of Review for Hotel Property Tax Assessment Appeals

Hotels are one of the most misunderstood properties when valued by local assessors for property tax purposes. A hotel’s enterprise activity is comprised of tangible property, in the form of real estate and personal property,...more

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