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Successor Interests Beneficiaries

Winstead PC

Court Determined That A Deed Did Not Create A Trust

Winstead PC on

In Hilderbran v. Tex. SW. Council, Inc., parties donated a ranch via a 1930 deed to trustees for the Boy Scouts. No. 04-22-00736-CV, 2024 Tex. App. LEXIS 4390 (Tex. App.—San Antonio June 26, 2024, no pet. history)....more

Williams Mullen

Fifth Circuit Court Reverses Tax Court Ruling on Fractional Interest Valuation Discounts

Williams Mullen on

On September 15, the U.S. Court of Appeals for the Fifth Circuit reversed a 2013 Tax Court decision that had allowed only a nominal, 10% fractional interest discount for artwork included in a decedent’s estate....more

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