Let's Talk About the Anatomy of a Prenuptial Agreement
Advancing Agriculture: Security Interests and Article 9 Challenges (Part 2)
The Sixth Circuit Court of Appeals (“Court”) addressed in an April 11th opinion an issue arising out of the proposed removal of a dam. See Barber v. Charter Township of Springfield, Mich., 31 F.4th 382 (2022). The...more
Earlier this year, the Nonhuman Rights Project (“NRP”) filed an appeal to New York’s highest court, arguing for the release of Happy the Elephant from the Bronx Zoo. The basis of NRP’s case, which was rejected by both the...more
The Internal Revenue Service (IRS) can file a lien and levy on any and all of a taxpayer's property (and rights to property) regardless of how the property is held or titled. 26 U.S.C. § 6321. Whether the item is a taxpayer's...more
In Odom v. Coleman, a brother and a sister sued each other regarding their father’s estate. No. 01-19-00669-CV, 2020 Tex. App. LEXIS 9551 (Tex. App.—Houston [1st Dist.] December 8, 2020, no pet.)....more
Recent decisions in Singapore and New Zealand confirm that the courts are prepared to act to provide greater certainty and support to stakeholders in cryptoassets....more
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
Imagine you bought a house and, a year and a half later, you discovered bundles of cash totaling more than $100,000 that had been hidden away by the deceased former owner. Who would be entitled to the money -- you or the...more
Sometimes court decisions make you say “huh?” In March 2019, the Iowa Court of Appeals made an interesting determination in the Estate of Newhall decision. A brother and sister had been in court for many years regarding...more
The Probate & Fiduciary Litigation Newsletter compiles recent Trust & Estate cases. Our lawyers are at the forefront of this area of the law, shaping how it is handled in the Probate and Family Court. Goulston & Storrs is the...more
In In re Estate of Ethridge, a testatrix signed a will that provided that “all my personal effects” would be devised to her nephew in law and that her half interest in a home went to another person. No. 11-17-00291-CV, 2019...more
The Massachusetts Appeals Court recently issued a decision likely to pique the interest of property owners holding real property in nominee trusts. In Goodwill Enterprises, Inc. v. Kavanagh, the Court addressed whether the...more
The U.S. Court of Appeals for the Eleventh Circuit considered the oft-litigated issue of what constitutes reasonable efforts to maintain secrecy of a claimed trade secret in Yellowfin Yachts v. Barker Boatworks, a case...more
In This Issue - Gender Diversity in Patenting: Current Landscape and Recommendations - The gender gap in patenting is a current challenge that companies face. While this issue seems pervasive, companies and lawyers can...more
Lowndes attorneys obtained a favorable ruling from a probate court in Lee County, Florida, on behalf of a decedent’s estate; and thereafter, secured an affirmance of the ruling from Florida’s Second District Court of Appeal. ...more
There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more
After a judicial foreclosure sale concludes and a certificate of title is issued, the purchaser named in the certificate may find the newly acquired residential property either occupied by a tenant in possession or filled...more
In In re Estate of Neal, Larry Ronald Neal executed a will in which he bequeathed his personal property to his niece, Valorie Jean White, and omitted a devise to his daughter. No. 02-16-00381-CV, 2017 Tex. App. LEXIS 10541...more
On April 11, 2017, the Division III Washington Court of Appeals, on a 2 to 1 vote, held that third party administrators and adjusters can be liable in bad faith actions under multiple legal theories. Merriman v. Am. Guar. &...more
Michigan’s 2017 property tax assessment notices are in the mail. Should you appeal? Local assessors are in the process of sending annual notices of real and personal property tax assessments to property owners/taxpayers,...more
The South Carolina Court of Appeals recently handed down the decision of In Re: Estate of Marion M. Kay, Op. No. 5414 (S.C.Ct.App. Withdrawn, Substituted and Refiled Nov. 2, 2016) (Shearouse Adv.Sh. No. 42 at 28). In Kay,...more
Takings law is complicated enough but leave it to the frequently reversed U.S. Court of Appeals for the 9th Circuit to twist it out of shape so much as to dare the Supreme Court to reverse it not just once but twice in the...more
The Assessment Appeals Commission (“AAC”) of the Tennessee State Board of Equalization has reversed a 2011 administrative law judge decision, holding that intangible costs (such as freight, installation, engineering costs and...more