News & Analysis as of

Deceased Spouses

Tucker Arensberg, P.C.

IRS Extends Deadline to File Estate Tax Returns for Portability

On July 8, 2022, the IRS issued Revenue Procedure 2022-32, which provides a simplified method for taxpayers to obtain an extension of time to make a portability election of a deceased spouse’s unused exclusion amount (“DSUE”)...more

Winstead PC

Court Holds That A Husband Had No Interest In His Deceased’s Wife’s Real Estate That Was Obtained Via A Gift Deed

Winstead PC on

In Leland House v. Webb, a husband sued his deceased wife’s executor to quiet title in real estate that she obtained from her aunt. No. 06-19-00054-CV, 2019 Tex. App. LEXIS 10012 (Tex. App.—Texarkana November 19, 2019, no...more

Holland & Hart LLP

Who Decides the Funeral Arrangements?

Holland & Hart LLP on

The days following a loved-one’s death is a time for mourning and reflection. Unfortunately, during this already-difficult time, decisions must be made quickly concerning the disposition of the deceased person’s body. ...more

Winstead PC

Court Denies Request For Mandamus Relief Regarding Court Order Requiring Spouse of Deceased Trustee To Prepare An Accounting

Winstead PC on

In In re Ng, after a jury found that a deceased trustee did not breach fiduciary duties, a trial court nonetheless ordered the deceased trustee’s spouse to prepare an accounting of the trust. No. 09-17-00386-CV, 2017 Tex....more

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