On December 12, 2022, the Minnesota Tax Court released an opinion in Estate of Anderson v. Commissioner of Revenue addressing the constitutionality of Minnesota’s estate tax structure as applied to an estate that consisted...more
Under California’s Proposition 60, which became enacted in 1986 as Revenue and Taxation Code section 69.5, any “person” over the age of 55 years may transfer the base year value of his or her residential property to any...more
The current good economy (going on almost 10 years now) has meant that North Carolina appellate decisions affecting lenders trying to collect defaulted debt have been few and far between in the last couple of years. The North...more
When venue of a civil action is improper, Michigan Court Rule 2.223(A) provides that the court “shall” order a change of venue “on timely motion of a defendant,” or that it “may” order a change of venue “on its own initiative...more
In Weeks v Weeks, Division One of the Arizona Court of Appeals addressed the marital community’s equitable lien against separate property of one spouse. The opinion is a memorandum decision and it is therefore not...more
A recent Arizona Court of Appeals Division Two case - Jorgenson and Giannecchini - addressed whether a wife was required to disclose her residential address to her former husband. The opinion is a memorandum decision...more
When a child is removed from or retained in a country that is not a child's habitual residence a parent can seek to have the child returned to their habitual residence country under the Hague Convention on the Civil Aspects...more
SC18928 - Rathbun v. Health Net of the Northeast, Inc. - In Connecticut, the Department of Social Services manages the federal Medicaid act and awards contracts to Medicaid managed health care providers. The defendant...more