Case Law Index Estate Planning and Taxation
January 1, 2002 – October 14, 2024
This index provides a comprehensive though not necessarily exhaustive compilation of reported and unreported federal and state court decisions involving Estate Planning and Taxation that were decided between the dates listed above. The cases are listed in reverse chronological order. The “Text” link goes to the freely available Google Scholar text of the opinion. These listings are for educational purposes only, and are not a substitute for legal counsel.
SUPREME COURT
Connelly v. United States, 144 S. Ct. 1406 (2024) (inclusion of property in taxable estate). Text
Moore v. United States, 144 S. Ct. 1680 (2024) (backward-looking tax on American shareholders deemed upheld). Text
NC Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 139 S. Ct. 2213 (2019) (state tax on trust deemed unconstitutional). Text
Hall v. United States, 566 U.S. 506 (2012) (Chapter 12 petitioners’ capital gains tax obligation for postpetition sale of farm). Text
FIRST CIRCUIT
Dickow v. United States, 654 F.3d 144 (1st Cir. 2011) (examining requested refunds of federal estate tax) Text
Clemente v. Nickless, 434 B.R. 202 (D. Mass. 2010) (gifts, bankruptcy).Text
Estate of Donovan v. United States, No. Civ. 04-10594-DPW, 2005 WL 958403 (D. Mass. 2005) (valuation) Text
Estate of Abraham v. Comm’r, 408 F.3d 26 (1st Cir. 2005), aff’g, T.C. Memo. 2004-39 (transfers with retained interests). Text
Samuel P. Hunt Trust v. United States, No. Civ. 02-375-JD, 2003 WL 23095996 (D. N.H. 2003) (trust) Text
SECOND CIRCUIT
Buck v. United States, 563 F.Supp.3d 8 (D. Conn. 2021) (gift valuation). Text
Estate of Stewart v. C.I.R., 617 F.3d 148 (2d Cir. 2010) (inclusion of property in taxable estate). Text
Adamowicz v. United States 531 F.3d 151 (2d Cir. 2008) (IRS investigation procedure). Text
Gottesman v. United States, No. 05 Civ. 8212(BSJ), 2007 WL 817393 (S.D.N.Y. 2007) (claims on the estate).
Thompson v. Comm’r, 499 F.3d 129 (2d Cir. 2007), aff’g, T.C. Memo. 2004-174 (valuation of closely held business). Text
Janis v. Comm’r, 469 F.3d 256 (2d Cir. 2006) (basis). Text
Brownstone v. United States, 465 F.3d 525 (2d Cir. 2006) (charitable deduction). Text
William L. Rudkin Testamentary Trust v. Comm’r, 467 F.3d 149 (2d Cir. 2006), aff’g, 124 T.C. 304 (2005) (deductibility of trust investment costs). Text
THIRD CIRCUIT*
United States v. Estate of Elson, 421 F. Supp. 3d 1 (D.N.J. 2019) (accrual of claim to collect unpaid gift taxes). Text
United States v. Kulhanek, 755 F. Supp. 2d 659 (W. D. Pa. 2010) (statute of limitations in assessment dispute). Text
Estate of Loree ex rel. Loree v. United States, No. 07-CV-312, 2008 WL 305550 (D. N.J. Jan. 28, 2008) (filing for alternate valuation date purposes).
Galloway v. United States, 492 F.3d 219 (3rd Cir. 2007) (charitable deduction). Text
Blom v. United States, Civil Action No. 05-2383, 2006 WL 3354146 (E.D Penn. Nov. 16, 2006) (refund). Text
Galloway v. United States, Civil Action No. 05-50 Erie, 2006 WL 1233683 (W.D. Penn. May 9, 2006) (charitable deduction).
Welch v. United States, Civil Action No. 03-5044(JAG), 2006 WL 1626564 (D. N.J. May 4, 2006) (filing of estate tax return).
In re Huff, 343 B.R. 136 (W.D. Pa. 2006) (U.S.D.A. setoff on income tax refund). Text
Estate of Smith v. United States, No. 02-264 ERIE, 2005 WL 3021918 (W.D. Penn. July 22, 2005) (close corporation valuation).
Estate of Smith v. United States, No. C.A. 02-264 ERIE, 2004 WL 1879212 (W.D. Penn. June 30, 2004) (valuation). Text
Cameron v. United States, No. Civ.A. 03-1967, 2004 WL 2600630 (W.D.Pa. 2004) (property included in gross estate). Text
Estate of Thompson v. Comm’r, 382 F.3d 367 (3d Cir. 2004), aff’g, T.C. Memo. 2002-246 (transfers with retained interests). Text
FOURTH CIRCUIT
Brooks v. Comm’r of Internal Revenue, 109 F.4th 205 (4th Cir. 2024) (penalties for underpayment of taxes). Text
Bonner v. SYF Associates, Inc., 498 F. Supp. 3d 859 (E.D. Va. 2020) (collective trusts under Virginia law). Text
Wellin v. Wellin, 135 F. Supp. 3d 502 (D.S.C. 2015) (inheritance dispute under South Carolina law). Text
In re Spreadbury, No. 08-14288-SSM, 2010 WL 29988907 (Bankr. E.D. Va. July 23, 2010) (sale of farmland for less than fair market value). Text
In re Evans, 337 B.R. 551 (E.D.N.C. 2005) (payments as property of the estate). Text
Scott v. United States, 328 F.3d 132 (4th Cir. 2003) (income tax deductions for the administration of trusts). Text
FIFTH CIRCUIT
Nelson v. Comm’r, 17 F.4th 556 (5th Cir. 2021) (gift valuation). Text
United States v. Orr, 336 F. Supp. 3d 732 (W.D. Tex. 2018) (gifts under Texas law). Text
BC Ranch II, L.P. v. Comm’r, 867 F.3d 547, (5th Cir. 2017) (conservation easements and charitable deductions.) Text
Burnett Ranches, Ltd. v. United States, 753 F.3d 143 (5th Cir. 2014). (Government challenge to taxation of S Corp as “farming syndicate”). Text
Davis v. U.S., 481 Fed.Appx. 145 (5th Cir. 2012) (Estate seeks refund of decedents taxes).
Estate of Artall v.Comm’r, 595 F.3d 605 (5th Cir. 2010) (family farm did not qualify for QFOBI deductions). Text
Fowler v. United States, No. 08-216, 2009 WL 2827958 (W.D. La. Sept. 1, 2009) (disallowance of Schedule F losses).
Ferguson v. Comm’r, 568 F.3d 498 (5th Cir. 2009) (claim entitled for tax deductions for loss of farm property). Text
United States v. Estate of Davenport, 484 F.3d 321 (5th Cir. 2007), rev’g, 327 F. Supp.2d 725 (S.D. Tex. 2004), on rem. from, 309 F.3d 1263 (10th Cir. 2002), aff’g in part and rev’g in part, 159 F. Supp.2d 1330 (N.D. Okla. 2001) (donee liability). Text
Succession of McCord v. Comm’r, 461 F.3d 614 (5th Cir. 2006) (valuation of a family limited partnership). Text
Temple v. United States, 423 F.Supp.2d 605 (E.D. Tex. 2006) (valuation). Text
Anderson v. United States, No. Civ. 02-2168-S, 2005 WL 3747984, (W.D. La. Dec. 28, 2005) (valuation of minority interests).
Strangi v. Comm’r, 417 F.3d 468 (5th Cir. 2005), aff’g, T.C. Memo. 2003-145, on rem. from, Gulig v. Comm’r, 293 F.3d 279 (5th Cir. 2002), aff’g sub nom., Estate of Strangi v. Comm’r, 115 T.C. 478 (2000)) (valuation). Text
Anthony v. United States, No. Civ.A. 02-304-D-M1, 2005 WL 1670697 (M.D. La. June 17, 2005) (gross estate). Text
Estate of Baird v. Comm’r, T.C. Memo. 2006-140, on rem. from, 416 F.3d 442 (5th Cir. 2005), rev’g, T.C. Memo. 2002-299 (valuation). Text
Turner v. United States, 306 F.Supp.2d 668 (N.D. Tex. 2004) (administrative expenses). Text
Kimbell v. United States, 371 F.3d 257 (5th Cir. 2004) (transfers with retained interests). Text
The Mattie Carter Trust v. United States, 256 F. Supp. 2d 536 (N.D. Tex. 2003). Text
Estate of Smith v. Comm’r, 108 T.C. 412 (1997), rev’d and rem’d, 198 F.3d 515 (5th Cir. 2000), non-acq., 2000-1 C.B. xvi, on remand, 115 T.C. 342 (2000), supp. opinion, T.C. Memo. 2001-303, aff’d, 54 Fed. Appx. 413 (5th Cir. 2002) (deductions against the estate). Text
SIXTH CIRCUIT
United States v. Parks, 641 F.Supp.3d 419 (E.D. Mi. 2022) (special use valuation). Text
Wildasin v. Mathes, 176 F.Supp.3d 737 (M.D. Tenn. 2016) (valuation). Text
Estate of Southard v. United States, No. 2:05-cv-416, 2007 WL 2407046, (S.D. Ohio, Aug. 20, 2007) (trust).
Estate of Ridenour v. United States, 468 F.Supp.2d 941 (S.D. Ohio 2006) (estate tax refund). Text
Estate of Costanza v. Comm’r, 320 F.3d 595 (6th Cir. 2003) (self-canceling installment notes for transferring property). Text
SEVENTH CIRCUIT
United States v. Gorokhovsky, 575 F. Supp. 3d 1050 (E.D. Wis. 2021) (validity of tax assessment). Text
In re Richards, 616 B.R. 879 (Bankr. S.D. Ind. 2020) (tax refund that was post-petition payment owed to Chapter 12 debtors could not be set off against taxes arising from sale of farm assets). Text
In re Neely, 608 B.R. 806 (Bankr. N.D. Ill. 2019) (breach of fiduciary duty as trustee). Text
United States v. Sanders, 2016 WL 6124931 (S.D. Illinois. 2016) (federal government seizes family farm from tax protestor).
Finfrock v. United States, No. 11–3052. (C.D. Ill. March 20, 2013) (executor seeks special use valuation for farmland in estate). Text
Klock v. Klock, No. 05 C 2043, 2006 WL 1843140 (N.D. Ill. June 27, 2006) (family-owned business deduction).
Estate of Lurie v. Comm’r, 425 F.3d 1021 (7th Cir. 2005), aff’g, T.C. Memo. 2004-19 (marital deduction). Text
Hackl v. Comm’r, 335 F.3d 664 (7th Cir. 2003) (gifting interests in business entities with a restraint on alienation). Text
Seggerman Farms, Inc. v. Comm’r, 308 F.3d 803, 804 (7th Cir. 2002) (challenge to IRS recognition of property transfers to corporation in exchange for stock as taxable gains). Text
EIGHTH CIRCUIT
Connelly v. United States Dep’t of Treasury, 70 F.4th 412 (8th Cir. 2023) (calculating estate’s value). Text
Crain v. Crain, 72 F.4th 269 (8th Cir. 2023) (divorce agreement and estate planning under Arkansas law). Text
Brown v. Brown-Thill, 762 F.3d 814 (8th Cir. 2014) (powers under trust agreement). Text
Morehouse v. Comm’r, 769 F.3d 616 (8th Cir. 2014). (USDA conservation easement program payments made to non-farmers constituted self-employment income). Text
Meinhardt v. Comm’r, 766 F.3d 917 (8th Cir. 2014). (Farm as rental business). Text
Knudsen v. IRS, 581 F.3d 696 (8th Cir. 2009) (treatment of postpetition income taxes). Text
United States v. Bigalk, 654 F. Supp. 2d 983 (D. Minn. 2009) (fraudulent transfer of farm property to avoid paying taxes). Text
Estate of Christiansen v. Comm’r, 586 F.3d 1061 (8th Cir. 2008), aff’g Estate of Christiansen v. Comm’r, 130 T.C. No. 1, (U.S. Tax Ct. 2008) (estate entitled to deduction for value of that part of estate disclaimed by heir that passed to charitable foundation). Text
Keating v. Comm’r, 544 F.3d 900 (8th Cir. 2008), aff’g, T.C. Memo 2007-309 (disallowing business loss deductions for hobby horse-breeding activity). Text
Estate of Korby v. Comm’r, 471 F.3d 848 (8th Cir. 2006), aff’g, T.C. Memo. 2005-102, T.C. Memo. 2005-103. (transfers with retained interests). Text
Senda v. Comm’r, 433 F.3d 1044, (8th Cir. 2006), aff’g, T.C. Memo. 2004-160 (gift tax). Text
Estate of Buder v. United States, 436 F.3d 936 (8th Cir. 2006), aff’g, 372 F. Supp. 2d 1145 (E.D. Mo. 2005) (equitable recoupment). Text
Malm v. United States, 420 F. Supp. 2d 1040 (D. N.D. 2005) (refunds). Text
United States v. Askegard, 357 F.Supp.2d 1152 (D. Minn. 2005) (statute of limitations applied to government action to get a judgment against decedent’s estate for tax assessments it had made). Text
Polack v. Comm’r, 366 F.3d 608 (8th Cir. 2004), aff’g, T.C. Memo. 2002-145 (valuation of stock). Text
United States v. Askegard, 291 F.Supp.2d 971 (D. Minn. 2003) (installment payment of estate tax). Text
Estate of Schuler v. Comm’r, 282 F.3d 575 (8th Cir. 2002) (reciprocal gifts of interests in agribusinesses). Text
Walshire v. United States, 288 F.3d 342 (8th Cir. 2002) (disclaimers). Text
NINTH CIRCUIT
Sohn v. United States, 133 A.F.T.R.2d 2024-1031 (N.D. Cal. 2024) (estate or community property).
United States v. Paulson, 68 F.4th 528 (9th Cir. 2023) (lien on estate for unpaid taxes). Text
United States v. Allison, 587 F.Supp.3d 1015 (E.D. Cal. 2022) (property’s inclusion in taxable estate). Text
Estate of Moore v. Comm’r, No. 20-73013 (9th Cir. 2021) (discussing whether trustee was required to transfer farm proceeds into charitable trust). Text
Badgley v. United States, 957 F.3d 969 (9th Cir. 2020) (inclusion of property in taxable estate). Text
Dieringer v. Comm’r, 917 F.3d 1135 (9th Cir. 2019) (valuation of estate tax). Text
McLain v. McLain, 2017 WL 713548 (D. Montana 2017) (adverse possession claim on ranch and federal intervenor claim to seize ranch). Text
Holdner v. Comm’r, 483 Fex. Appx. 383 (9th Cir. 2012) (farm operation operated as partnership for federal tax purposes). Text
River City Ranches v. Comm’r, No. 07-74301, 2009 WL 498662 (9th Cir. Feb. 26, 2009) (extending statute of limitations for intent to evade taxes; penalties for tax motivated transactions).
Estate of Bigelow v. Comm’r, 503 F.3d 955, 2007 WL 2684526 (9th Cir. 2007), aff’g, T.C. Memo. 2005-65 (transfers with retained interests). Text
Sowder v. United States, No. 06-35151, 2007 WL 3046287 (9th Cir. 2007), aff’g, 407 F.Supp.2d 1230 (E.D. Wash. 2005) (marital deduction).
Kessler v. United States, No. C 06-07492 RS, 2007 WL 2261548 (N.D. Calif., Aug. 6, 2007) (charging legal expenses to the estate).
Stone v. United States, No. C06-0259 THE, 2007 WL 1544786 (N.D. Calif., May 25, 2007) (valuation).
Leveroni v. United States, No. C 05-04295 SI, 2006 WL 2850019 (N.D. Calif. 2006) (estate tax refund).
Estate of Trompeter v. Comm’r, 170 Fed.Appx. 484 (9th Cir. 2006), aff’g on point, T.C. Memo. 2004-27, on rem. from, 279 F.3d 767 (9th Cir. 2002), rev’g and rem’g, T.C. Memo. 1998-35 (valuation of stock).
Sowder v. United States, 407 F.Supp.2d 1230 (E.D. Wash. 2005) (marital deduction). Text
Estate of Davis v. Comm’r, 394 F.3d 1294 (9th Cir. 2005), aff’g, T.C. Memo. 2003-55 (marital deduction). Text
Estate of Mitchell v. Comm’r, 250 F.3d 696 (9th Cir. 2001), rev’g in part, T.C. Memo. 1997-461, nonacq., AOD 2005-01 (valuation of stock). Text
Estate of Frazier v. Comm’r, 83 Fed.Appx. 164 (9th Cir. 2003), rev’g, T.C. Memo. 2002-120, on rem from, 12 Fed.Appx. 502 (9th Cir. 2001), rev’g and rem’g, T.C. Memo. 1999-201 (gross estate).
Estate of Mitchell v. Comm’r, 250 F.3d 696 (9th Cir. 2003), aff’g, T.C. Memo. 2002-98, on rem. from, 250 F.3d 696 (9th Cir. 2001), rev’g in part, T.C. Memo. 1997-461 (valuation of stock).
Brown v. United States, 329 F.3d 664 (9th Cir. 2003) (paying taxes from the marital estate). Text
Maggos v. Comm’r, 32 Fed.Appx. 305 (9th Cir. 2002) (valuing gifts of stock).
Bachler v. United States, 281 F.3d 1078 (9th Cir. 2002) (general testamentary power of appointment exempt from GSTT). Text
Wiechens v. United States, 228 F.Supp.2d 1080 (D. Ariz., 2002) (like kind exchanges). Text
TENTH CIRCUIT
Hills v. Arensdorf, No. 21-3118 (10th Cir. 2022) (undue influence and malpractice). Text
Peterson v. Comm’r, 924 F.3d 1111 (10th Cir. 2019) (related persons deduction). Text
Wicks v. United States, 304 F.Supp.3d 1079 (N.D. Oklahoma 2018) (Business deduction for horse racing and cattle ranching activity). Text
Larson v. Larson, 687 Fed.Appx. 695 (10th Cir. 2017) (Dispute over deceased parent’s ranch. Alleged breach of trust, fiduciary duty, duty of good faith and fair dealing).
Trout Ranch, LLC v. Comm’r, 493 Fed. Appx. 944 (10th Cir. 2012) (valuation of conservation easement).
In re Dawes, 652 F.3d 1236 (10th Cir. 2011) (income tax liability from sale of farm asset during Chapter 12 bankruptcy not dischargeable). Text
In re Dawes, No. 06-11237, 2008 WL 4822526 (Bankr. D. Kan. Oct. 29, 2008) (extent of IRS lien). Text
Williams v. Comm’r, 120 Fed. Appx. 289 (10th Cir. 2005), aff’g, T.C. Memo. 2003-97 (gifts).
Estate of True v. Comm’r, 390 F.3d 1210 (10th Cir. 2004) (ownership interest valuation). Text
ELEVENTH CIRCUIT
Lee v. United States, 84 F.4th 1271 (11th Cir. 2023) (failure to file timely return). Text
Affordable Bio Feedstock, Inc. v. United States, 42 F.4th 1288 (11th Cir. 2022) (refund). Text
Hesser v. United States, 40 F.4th 1221 (11th Cir. 2022) (tax evasion). Text
Lynn v. U.S. Bank Nat. Ass’n, 542 Fed. Appx. 736 (11th Cir. 2013) (Executrix brings wrongful farm foreclosure claim).
Massey v. Massey, 2013 WL 1294200 (N.D. Mississippi 2013) (termination of trust).
Estate of Jelke v. Comm’r, 507 F.3d 1317 (11th Cir. 2007) (estate tax valuation). Text
United States v. Guyton, No. 3:07-cv-273-J16-MCR, 2009 WL 13084431 (M.D. Fla. May 08, 2009) (failure to pay taxes on sale of poultry farm). Text
Estate of Blount v. Comm’r, 428 F.3d 1338 (11th Cir. 2005) (ownership interest valuation). Text
United States v. Irby, No. Civ.A.04-0762-WS-M, 2005 WL 3536345 (S.D. Ala. 2005) (executor liability). Text
Estate of McDonald v. United States, 302 F.Supp.2d 1285 (N.D. Ala. 2004) (forgiveness of debt). Text
United States v. Ratfield, 01-8816-CIV-MARRA, 2004 WL 3174420 (S.D. Fla. Nov. 30, 2004) (trusts). Text
DC CIRCUIT
Estate of Boyland v. USDA, 913 F.3d 117 (D.C. Cir. 2019) (estate of deceased minority farmer lacked standing for claims against USDA). Text
FEDERAL CIRCUIT
Leighton v. United States, 155 Fed. Cl. 543 (11th Cir. 2021) (duly filed refund).
Salman Ranch v. United States, 573 F.3d 1362 (Fed. Cir. 2009) (3 year statute of limitations applicable on taxes on partnership items, not a 6 year statute of limitations). Text
J. Cardenas & Sons Farming, Inc. v. United States, 88 Fed. Cl. 153 (Fed. Cl. 2009) (refund claims time-barred; attempt to seek refund on agricultural workers).
AD Global Fund, LLC ex rel. North Hills Holding, Inc. v. United States, 481 F.3d 1351 (Fed. Cir. 2007) (farm valuation). Text
AD Global Fund, LLC ex rel. North Hills Holding, Inc. v. United States, 67 Fed. Cl. 657 (Fed. Cl. 2005) (farm valuation).
Okerlund v. United States, 365 F.3d 1044 (Fed. Cir. 2004), aff’g, 2002-2 U.S. Tax Cas. (CCH) ¶ 60,447 (Fed. Cl. 2002) (valuation of stock). Text
Succession of Helis v. United States, 56 Fed. Cl. 544 (Fed. Cl. 2003) (administrative expenses).
TAX COURT
Skolnick v. Comm’r, T.C. Memo. 2021-139 (2021) (use for trade or business deduction). Text
Estate of Warne v. Comm’r, T.C. Memo. 2021-17 (2021) (valuation, timely return). Text
Estate of Moore v. Comm’r, T.C. Memo. 2020-40, 2020 WL 1685607 (T.C. 2020) (transfer of farm did not meet requirements of bona fide sale exception). Text
Hewitt v. Comm’r, T.C. Memo. 2020-89 (T.C. 2020) (carryover of deduction for charitable grant of easement in rural farmland). Text
Oakbrook Land Holdings, LLC v. Comm’r, T.C. Memo. 2020-54 (T.C. 2020) (charitable easement deeds with extinguishment clause). Text
Serrano v. Comm’r, T.C. Summary Op. 2020-15 (T.C. 2020) (deductions of certain expenses in farming operation). Text
Ag Processing v. Comm’r, 153 T.C. 3 (T.C. 2019) (dispute over agricultural cooperative’s calculation of its domestic production activities deduction). Text
Robison v. Comm’r, 2018 T.C. Memo 88 (T.C. 2018) (losses from ranching activity). Text
Williams v. Comm’r, 2018 T.C. Memo 48 (T.C. 2018) (profit motive and ranching business). Text
Welch v. Comm’r, 2017 T.C. Memo 229 (T.C. 2017) (deductions for ranching activity). Text
Martin v. Comm’r, 149 T.C. 293 (T.C. 2017) (agricultural land not includable as self-employment income). Text
Rutkoske v. Comm’r, 149 T.C. 133 (T.C. 2017) (sale of land and conservation easements did not contribute gross income from farming nor cause petitioners to be considered “qualified farmers” within IRC definition). Text
Wasco Real Properties I, LLC v. Comm’r, 2016 T.C. Memo 224 (T.C. 2016) (almond trees considered real property). Text
Estate of Backemeyer v. Comm’r, 147 T.C. 526 (T.C. 2016) (stepped-up basis of farming equipment acquired in estate). Text
Palmer Ranch Holdings Ltd. v. Comm’r, 2016 T.C. Memo 190 (T.C. 2016) (valuation of conservation easement donation). Text
Agro-Jal Farming Enters, INC. v. Comm’r, 145 T.C. 145 (T.C. 2015) (deductions for farm packing materials allowed). Text
Estate of Pulling v. Comm’r, 2015 T.C. Memo 134 (T.C. 2015) (calculation of value of agricultural estate). Text
Mathis v. Comm’r, 2013 T.C. Memo 294 (T.C. 2013) (horse farming activity not held to be for profit). Text
Hoelscher v. Comm’r, 2013 T.C. Memo 236 (T.C. 2013) (ranching activity not considered to have ranching perspective). Text
Van Alen v. Comm’r, 2013 T.C. Memo 235 (T.C. 2013) (determination of proper basis for sale of conservation easement on ranch). Text
Bartlett v. Comm’r, 2013 T.C. Memo 182 (T.C. 2013) (bull breading losses not deductible activity). Text
Butler v. Comm’r, 2012 T.C. Memo 72 (T.C. 2012) (value of conservation easements). Text
Iversen v. Comm’r, 2012 T.C. Memo 19 (T.C. 2012) (losses from ranching activity). Text
Stromatt v. Comm’r, 2011 T.C. Summary Opinion 42 (T.C. 2011) (deductions for farming activity). Text
Vianello v. Comm’r, No. 15967-07, 2010 WL 342905 (T.C. 2010) (engaged in the business of farming). Text
Foriest v. Comm’r, T.C. Op. 200-110, 2009 WL 2030874 (T.C. 2009) (disallowing of deductions; owning two cows not enough to be considered in farming business). Text
Estate of Litchfield v. Comm’r, T.C. Memo 2009-21, 2009 WL 211421 (T.C. 2009) (fair market valuation of estate assets). Text
Heller v. Comm’r, T.C. Memo 2008-232, 2008 WL 4628238 (T.C. 2008) (sham tax shelter). Text
Estate of Martin v. Comm’r, T.C. Memo 2008-208 (T.C. 2008) (failure to include settlement for lost profits in taxes).
Astleford v. Comm’r, T.C. Memo. 2008-128, (U.S. Tax Ct. 2008) (valuation of farmland).
Estate of Farnam v. Comm’r, 130 T.C. No. 2, (U.S. Tax Ct. 2008) (QFOBIs). Text
Estate of Christiansen v. Comm’r, 130 T.C. No. 1, (U.S. Tax Ct. 2008), aff’d, Estate of Christiansen v. Comm’r, 586 F.3d 1061 (8th Cir. 2009) (disclaimers). Text
Estate of Hicks v. Comm’r, T.C. Memo. 2007-182 (loans). Text
Estate of Erickson v. Comm’r, T.C. Memo. 2007-107 (transfers with retained interests). Text
Estate of Freedman v. Comm’r, T.C. Memo. 2007-61. Text
Estate of Gore v. Comm’r, T.C. Memo. 2007-169 (transfers with retained interests). Text
Estate of Roski v. Comm’r, 128 T.C. No. 10 (2007) (installment payment of estate tax
Estate of Keeton v. Comm’r, T.C. Memo. 2006-263 (family-owned business deduction). Text
Estate of Gimbel v. Comm’r, T.C. Memo. 2006-270 (valuation of stock). Text
Kohler v. Comm’r, T.C. Memo. 2006-152 (alternative valuation date).
Estate of Tamulis v. Comm’r, T.C. Memo. 2006-183 (charitable deduction). Text
Dallas v. Comm’r, T.C. Memo. 2006-212 (valuation of stock in closely held company).
Peabody Natural Resources Co. v. Comm’r, 126 T.C. 261 (2006) (like kind land exchanges). Text
Estate of Gerson v. Comm’r, 127 T.C. No. 11 (2006) (GSTT). Text
Estate of Stewart v. Comm’r, T.C. Memo. 2006-225 (transfers with retained interests). Text
Estate of Langer v. Comm’r, T.C. Memo. 2006-232 (valuation).
Estate of Disbrow v. Comm’r, T.C. Memo. 2006-34 (transfers with retained interests).
Eberly v. Comm’r, T.C. Op. 2006-45 (income in respect of decedent).
Estate of Focardi v. Comm’r, T.C. Memo. 2006-56 (reciprocal trusts). Text
Estate of Amlie v. Comm’r, T.C. Memo. 2006-76 (valuation).
Huber v. Comm’r, T.C. Memo. 2006-96 (valuation).
Estate of Rosen v. Comm’r, T.C. Memo. 2006-115 (transfers with retained interests).
Estate of Maniglia v. Comm’r, T.C. Memo. 2005-247 (estate property).
Estate of Kolczynski v. Comm’r, T.C. Memo. 2005-217 (valuation/discounting).
Estate of Kelley v. Comm’r, T.C. Memo. 2005-235 (valuation).
Teruya Bros., Ltd. & Subs. v. Comm’r, 124 T.C. 4 (2005) (like kind exchanges). Text
Estate of Kahn v. Comm’r, 125 T.C. No. 11 (2005) (IRA). Text
Saigh v. Comm’r, T.C. Memo. 2005-20 (transferee liability).
Myers v. Comm’r, T.C. Op. 2005-15 (trusts).
Estate of Bigelow v. Comm’r, T.C. Memo. 2005- 65 (transfers with retained interests).
Estate of Noble v. Comm’r, T.C. Memo. 2005-2 (valuation of stock).
Estate of Korby v. Comm’r, T.C. Memo. 2005-102, 2005-103 (transfers with retained interests).
Estate of Schutt v. Comm’r, T.C. Memo. 2005-126 (gross estate).
Estate of Bigelow v. Comm’r, T.C. Memo. 2005- 65 (transfers with retained interests), aff’d, Estate of Bigelow v. Comm’r, 503 F.3d 955, 969 (9th Cir. 2007).
Edwards v. Comm’r, T.C. Memo. 2005-52 (sham trust).
Estate of Abraham v. Comm’r, T.C. Memo. 2004-39 (transfers with retained interests). Text
Estate of Gilman v. Comm’r, T.C. Memo. 2004-286 (deductions from estate). Text
Scherbart v. Comm’r, T.C. Memo. 2004-143(deferring cooperative income). Text
Estate of Hillgren v. Comm’r, T.C. Memo. 2004-46 (valuation).
Estate of Katz v. Comm’r, T.C. Memo. 2004-166 (disclaimer). Text
Senda v. Comm’r, T.C. Memo. 2004-160 (gifts).
Estate of Hartsell v. Comm’r, T.C. Memo. 2004-211 (penalties). Text
Estate of Posner v. Comm’r, T.C. Memo. 2004-112 (power of appointment). Text
Estate of Lurie v. Comm’r, T.C. Memo. 2004-19 (marital deduction). Text
Estate of Trompeter v. Comm’r, T.C. Memo. 2004-27, on rem. from 279 F.3d 767 (9th Cir. 2002), rev’g and rem’g 111 T.C. 57 (valuation of stock). Text
Estate of Whiting v. Comm’r, T.C. Memo. 2004-68 (marital deduction). Text
Estate of Greve v. Comm’r, T.C. Memo. 2004-91 (power of appointment). Text
Coleman v. Comm’r, T.C. Memo. 2004-126 (income with respect of decedent). Text
Davis v. C.I.R., T.C. Memo. 2003-55 (T.C. 2003) (marital deductions and trusts).
Estate of Strangi v. Comm’r, T.C. Memo. 2003-145 (2003), aff’d, Strangi v. Comm’r, 417 F.3d 468 (5th Cir. 2005). Text
Estate of Aronson v. Comm’r, T.C. Memo. 2003-189 (QTIP trust). Text
Estate of Deputy v. Comm’r, T.C. Memo. 2003-176 (valuation of stock).
Estate of Engelman v. Comm’r, 121 T.C. 4 (T.C. 2003) (disclaimer trusts). Text
Hess v. Comm’r, T.C. Memo. 2003-251 (T.C. 2003) (Minority discounts in valuation of a closely held corporation).
Lappo v. Comm’r, T.C. Memo. 2003-258 (T.C. 2003) (valuation of family limited partnerships).
Estate of Stone v. Comm’r, T.C. Memo. 2003-309 (T.C. 2003) (family limited partnership and transfers of interest).
Estate of Armstrong v. Comm’r, 119 T.C. 220 (T.C. 2002) (donor paying of gift taxes). Text
Estate of Bailey v. Comm’r, T.C. Memo. 2002-152 (T.C. 2002) (separating interests to take advantage of valuation).
ALABAMA
Hon v. Hon, 339 So.3d 831 (Ala. 2021) (standing to challenge formation of irrevocable family trust). Text
Engel v. Amonett, 240 So.3d 530 (Ala. 2017) (disqualification of executors). Text
Davis v. Davis, 237 So.3d 892 (Ala. Civ. App. 2017) (marital property). Text
Barnett v. Estate of Anderson, 966 So.2d 915, 2007 WL 779147 (Ala. 2007) (restraint of alienation on farmland). Text
Carey v. Howard, 950 So.2d 1131 (Ala. 2006) (Family LLC’s and option contracts for the sale of farmland). Text
Porter v. Black Warrior Farms, L.L.C., 976 So.2d 984, 2006 WL 3692432 (Ala. 2006) (LLCs and money gifts). Text
ARIZONA
In re Estate of Goldman, 158 P.3d 892 (Ariz. Ct. App. 2007) (valuation at abatement). Text
Forest Guardians v. Wells, 201 Ariz. 255 (Ariz. 2001) (fiduciary duties). Text
ARKANSAS
Spurlock v. Estate of Ladd, 669 S.W.3d 214, 2023 Ark. App. 253 (2023) (fiduciary duty). Text
Genz v. Cooksey, 2021 Ark. App. 175 (2021) (dispute over estate plan). Text
Hayes v. Psenka, 569 S.W.3d 917, 2020 Ark. App. 216 (2020) (tortious interference). Text
Moore v. Sullivan, 2019 Ark. App. 90 (2019) (testamentary capacity). Text
Roberson v. Roberson, 561 S.W.3d 737, 2018 Ark. App. 423 (Ct. App. 2018) (irrevocable credit shelter trust). Text
Grunwald v. McCall, 2014 Ark. App. 596, 446 S.W.3d 217 (Ark. Ct. App. 2014) (dispute over transfer of farm land from trust assets). Text
Estate of Adair v. Adair, 427 S.W.3d 733 (Ark. Ct. App. 2013) (dispute over farm equipment ownership between estate and widow of deceased). Text
Lookadoo v. Switzer, 2010 Ark. App. 853, — S.W.3d —, 2010 WL 5115411 (Ark. Ct. App. 2010) (use of trusts to hold farmland for benefit of another after death). Text
Rice v. Seals, 2010 Ark. App. 393, — S.W.3d —-, 2010 WL 1790472 (Ark. Ct. App. 2010) (confirming sale and distribution of estate). Text
CALIFORNIA
Starr v. Ashbrook, 87 Cal. App. 5th 999 (2023) (settlor capacity, breach of trust, judicial notice). Text
MTC Financial v. Cal Dep’t of Tax & Fee Admin., 41 Cal. App. 5th 742 (2019) (interpreting trust deed). Text
Blech v. Blech, 25 Cal. App. 5th 989 (2018) (residual gifts and accounting). Text
Williamson v. Brooks, 7 Cal. App. 5th 1294 (2017) (distribution of trust assets, fiduciary duty). Text
Estate of Cairns, 188 Cal. App. 4th 937 (2010) (trust construction and distribution). Text
Romans v. Pearce, No. F055910, 2009 WL 1628094 (Cal. Ct. App. June 11, 2009) (transfer of trust to LLC). Text
Brichetto v. Brichetto, No. F053479, 2009 WL 1481266 (Cal. Ct. App. May 28, 2009) (reallocation of trust assets; no breach of fiduciary duties). Text
COLORADO
In re Estate of Chavez, 520 P.3d 194 (Colo. App. 2022) (mother’s estate filed action to void deed transferring ranch to son). Text
Sandstead-Corona v. Sandstead, 415 P.3d 310 (Colo. 2018) (constructive trust). Text
Whitewater Hill, LLC v. Indus. Claim Appeals Office of Colo., 345 P.3d 984 (Colo. Ct. App. 2015) (delineating when agricultural employer is obligated to pay unemployment compensation taxes). Text
In re Estate of Foiles, 338 P.3d 1098 (Colo. App. 2014) (breach of fiduciary duties). Text
CONNECTICUT
Brennan v. Bd. of Assessment Appeals, 318 A.3d 230, 226 Con. App. 191 (2024) (whether property qualified as farmland for tax purposes). Text
Antonucci v. Antonucci, 138 A.3d 297, 164 Conn. App. 95 (2016) (gifts in context of dissolution of marriage). Text
Acerbo v. Town of Columbia, HHBCV146026155S, 2016 WL 6499098 (Conn. Sup. Ct. Oct. 11, 2016) (forestry included in definition of “farming,” and thus machinery used in forestry business qualified as “farming machinery” exempt from local property taxes).
Mitchell v. Redvers, 22 A.3d 659, 130 Conn. App. 100 (App. Ct. 2011) (Marketable Title Act). Text
Cecarelli v. Bd. of Assessment Appeals of the Town of N. Branford, 863 A.2d 677 (Conn. 2005) (conveyance of development rights to the state). Text
DELAWARE
In re Estate of Marvel, No. 152 (Del. Ch. 2018) (farming business was determined a corporate entity and was not improperly valued by the estate). Text
Johnson v. Legrand, No. 2522-K-MG, 2009 WL 691924 (Del. Ch. Mar. 4, 2009) (remaindermen interest in life estate). Text
Humes v. Charles H. West Farms, Inc., 950 A.2d 661 (Del. Super. Ct. 2007) (life estates, sales, and property). Text
FLORIDA
Sola v. Markel, 3320 So.3d 326 (Fla. Dist. Ct. App. 2021) (breach of trustee duties). Text
Brigham v. Brigham, 11 So.3d 374 (Fla. Dist. Ct. App. 2009) (transfer of trust property to trustee was void). Text
GEORGIA
Callaway v. Willard, 830 S.E.2d 464, 351 Ga. App. 1 (Ct. App. 2019) (failure to distribute trust remainder deemed unreasonable). Text
Crystal Farms, Inc. v. Road Atlanta, LLC, 690 S.E.2d 666, 302 Ga. App. 494 (2010) (relationship between estates and easements). Text
Clements v. Weaver, 687 S.E.2d 602 (Ga. Ct. App. 2009) (validity of contract over decedent’s will). Text
Effingham County B. of Tax Assessors v. Samwilka, Inc., 629 S.E.2d 501 (Ga. Ct. App. 2006) (conservation use valuation). Text
Bloodworth v. Bloodworth, 626 S.E.2d 589, 277 Ga. App. 387 (2006) (breach of fiduciary duty). Text
IDAHO
Dorsey v. Dorsey, 535 P.3d 1040, 172 Idaho 667 (Idaho 2023) (breach of trust for refusal to sell farm). Text
Thompson Dev., LLC v. Idaho Bd. of Tax Appeals, 289 P.3d 48 (Idaho 2012) (municipal zoning ordinance irrelevant in determination of whether property qualified for state agricultural tax exemption). Text
Beus v. Beus, 254 P.3d 1231, 151 Idaho 235 (ID. 2011) (three brothers were trustees of farm. Two brothers brought action against the third who was leasing the property. Court held that the lease could be terminated). Text
ILLINOIS
In re Kilby, 2023 Ill. App. 3d 210566-U (Ill. App. Ct. 2023) (evidence necessary for farming business valuation). Text
Edward Sims Jr. Trust v. Henry Cnty Bd. of Rev., 176 N.E.3d 927, 448 Ill. Dec. 390 (Ill. App. Ct. 2020) (valuation). Text
In re Estate of Siedler, 2019 Ill. App. 5th 180574 (Ill. App. Ct. 2019) (legatee offers higher purchase price for farm than will’s optionee but does not qualify as third-party purchaser). Text
Parks v. Parks, 2019 Ill. App. 3d 170845 (Ill. App. Ct. 2019) (dispute over title to farm; prior owner’s descendants seek ejectment of current owners). Text
Erdman Dairy, Inc. v. Ill. Dep’t Revenue, 118 N.E.3d 622 (Ill. Ct. App. 2018) (reversing decision that silage bags used in production agriculture are not equipment that qualifies for tax exemption, and remanding the question of whether they are “essential” for production agriculture so as to qualify for the exemption). Text
Oakridge Development Co. v. Property Tax Appeal Bd., 938 N.E.2d 533, 405 Ill. App. 3d 1011 (Ill. App. Ct. 2010) (farmland valuation). Text
In re Estate of Markert, 898 N.E.2d 715 (Ill. App. Ct. 2008) (violations of the Uniform Fraudulent Transfers Act). Text
INDIANA
Roberts v. Roberts, 219 N.E.3d 767 (Ind. Ct. App. 2023) (trust interests and marital dissolution). Text
Zartman v. Zartman, 168 N.E.3d 770 (Ind. Ct. App. 2021) (breach of trust, trust interest in farm). Text
Bergal v. Bergal, Case No. 19A-CT-1062, 2020 WL 4331518 (Ind. Ct. App. 2020) (ordering assets diverted away from trust by decedent’s wife be restored to trust and affirming trial court’s application of Dead Man’s Statute regarding alleged statements of decedent). Text
Homan v. Estate of Homan, 121 N.E.3d 1104 (Ind. Ct. App. 2019) (improperly created trust). Text
Ferguson v. Estate of Ferguson, 40 N.E.3d 881 (Ind. Ct. App. July 20, 2015) (surety bond to stay the sale of farm by one of the estate’s heirs). Text
Fulp v. Gilliland, 998 N.E.2d 204 (Ind. 2013) (settlor of revocable trust’s fiduciary duty to other beneficiaries). Text
Indiana Dep’t of State Revenue, Inheritance Tax Div. v. Estate of Daugherty, 938 N.E.2d 315 (Ind. Tax Ct. 2010) (deductibility of farming expenses for inheritance tax purposes). Text
Ind. Dep’t of State Revenue, Inheritance Tax Div. v. Estate of Parker, 924 N.E.2d 230 (Ind. T.C. 2010) (valuation and appraisal). Text
In re Estate of Compton, 919 N.E.2d 1181 (Ind. Ct. App. 2010) (undue influence by son). Text
In re Estate of Brown, No. 33A05-0805-CV-306, 2008 WL 5273985 (Ind. Ct. App. Dec. 19, 2008) (ordering heirs to pay for specific bequests in order to retain farm).
First Farmers Bank & Trust Co. v. Whorley, 891 N.E.2d 604 (Ind. Ct. App. 2008) (breach of fiduciary duty). Text
In re Guardianship of E.N., 877 N.E.2d 795 (Ind. 2007) (estate plan for a ward). Text
Graham Creek Farms v. Indiana Department of State Revenue, No. 49T10-0007-TA-87, 2004 WL 3105682 (Ind. T.C. 2004) (agricultural land and state use tax). Text
IOWA
In re Estate of Burge, No. 19-1881 (Iowa Ct. App. Mar. 17, 2021) (court review of farmland transfer under will provision). Text
In re Estate of Glaser, 959 N.W.2d 379 (Iowa 2021) (farmland transfer). Text
In re Estate of Schaul, No. 19-1394 (Iowa Ct. App. Nov. 4, 2020) (remanding on issue of intentional interference with inheritance). Text
In re Estate of Cawiezell, No. 19-1214 (Iowa Ct. App. Nov. 4, 2020) (reviewing district court’s construction of will). Text
Cich v. McLeish, No. 18-0069 (Iowa Ct. App. Mar. 6, 2019) (discussing formation of a confidential relationship, breach of fiduciary duty as power of attorney, intentional interference with inheritance, and damages under the doctrine of ademption). Text
Carson v. Rothfolk, 838 N.W.2d 868 (Table), 2013 WL 4009790 (Iowa Ct. App. 2013) (fraudulent transfer dispute; decedent’s estate’s entitlement to profits from crops planted before decedent’s death but harvested after death). Text
Thilges v. Reding, 808 N.W.2d 756 (Iowa Ct. App. 2011) (right to purchase in will.) Text
Unterberger v. Bresnahan, No. 09-15338, 2010 WL 2925843 (Iowa. Ct. App. July 28, 2010) (plaintiff sues to rescind contract for sale of farmland for fraud). Text
In re Estate of Roethler, 789 N.W.2d 165 (Iowa Ct. App. 2010) (construing clause in will that granted purchasing option). Text
In re Weitzel, 788 N.W.2d 397 (Iowa Ct. App. 2010) (removal of trustee). Text
Giltner v. Estate of Giltner, No. 07-2117, 2008 WL 5412075 (Iowa Ct. App. Dec. 31, 2008) (executor’s claim for cash rent). Text
In the Matter of the Estate of Donald F. Riebhoff, 2006 Iowa App. LEXIS 225 (Iowa Ct. App. 2006) (abatement). Text
In re Rinaldo Revocable Trust, 696 N.W.2d 41 (Iowa 2005) (trusts). Text
KANSAS
Roenne v. Miller, 475 P.3d 708 (Kan. Ct. App., 2020) (discussing fiduciary duties of trustee of discretionary trust). Text
Matter of Reeve Cattle Co., Inc., 392 P.3d 559 (Kan. Ct. App. 2017) (dispute whether mixer-feeder trucks used to haul animal feed were included in definition of “trucks” to qualify for specific tax exemption). Text
In re Estate of Oswald, 244 P.3d 698 (Kan. Ct. App. 2010) (distribution of farmland through probate). Text
Estate of Draper v. Bank of America, N.A., 205 P.3d 698, 288 Kan. 510 (2009) (duty of good faith, unjust enrichment). Text
In re Estate of Hjersted, 175 P.3d 810 (Kan. 2008) (valuing of farmland). Text
In re Estate of Nevius, 172 P.3d 1221 (Table) (unpublished disposition), 2007 WL 4577908 (text of Court’s Memo. Op.) (Kan. Ct. App. 2007) (allocating the tax benefits of special use valuation among heirs). Text
In re Estate of Sauder, 156 P.3d 1204, 283 Kan. 694 (2007) (termination of farm lease upon tenant’s death). Text
KENTUCKY
Bickett v. Cecil, No. 2014-CA-001985-MR (Ky. Ct. App. Dec. 8, 2017) (oral trust agreement). Text
Estate of Moloney v. Becker, 398 S.W.3d 459 (Ky. Ct. App. 2013) (financial planner’s malpractice in setting up qualified personal residence trust including farm property). Text
Amos v. Clubb, No. 2009-CA-001544-MR, 2010 WL. 5018471 (Ky. Ct. App. Dec. 10, 2010) (distribution of farmland through will). Text
Williams v. Farmers Stockyard, Inc., 297 S.W.3d 586 (Ky. Ct. App. 2009) (workers compensation benefits are not exempt from claims of estate’s creditors). Text
Terrill v. Estate of Terrill, 217 S.W.3d 858 (Ky. Ct. App. 2006) (constructive trust). Text
LOUISIANA
McCaffery v. Linder, 263 So.3d 1205 (La. Ct. App. 2018) (removal of trustee). Text
MAINE
Francis Small Heritage Trust, Inc. v. Town of Limington. 98 A.3d 1012, 2014 Me. 1012 (2014) (trust as charitable organization, construing trust in context of tax and farm laws). Text
Korbitz v. Severance, 912 A.2d 1237, 2007 Me. 3 (2007) (estate creditor challenging title of farm land). Text
MARYLAND
Miller v. Rosewick Road Development, LLC, 76 A.3d 422, 214 Md. App. 275 (2013) (removal of trustee). Text
Layfield v. Insley, 2016 WL 4379230 (Md. Ct. Spec. App. Aug. 17, 2016) (division of assets and liabilities of family farm upon death of father and son, who ran the farm as a partnership).
Pleasants Investments Ltd. Partnership v. Dep’t of Assessments & Tax’n, 786 A.2d 13, 141 Md. App. 481 (2001) (development assessments and taxation of agricultural land). Text
MASSACHUSETTS
Valley Green Grow, Inc. v. Town of Charlton, Misc. Case No. 18 MISC 000483 (RBF), 2019 WL 3815837 (Mass. Land Ct. Aug. 14, 2019) (dispute involving classification of cannabis grown for recreational use to determine whether it could be grown within town’s limits under town’s zoning laws).
New England Forestry Foundation, Inc. v. Bd. of Assessors of Hawley, 9 N.E.3d 310, 468 Mass. 138 (2014) (land conservation tax exemption). Text
Cmty. Involved in Sustaining Agric., Inc. v. Bd. of Assessors, No. 13-P-1050, 19 N.E.3d 366 (Table), 2014 WL 5801445 (Mass. Ct. App. 2014) (agriculturally focused non-profit run for “public good” such that it qualified for charitable organization tax exemption). Text
MICHIGAN
In re Esther Kratzer Revocable Trust, 2023 WL 2618411 (Mich. Ct. App. 2023) (breach of fiduciary duties). Text
TruGreen Limited Partnership v. Dep’t of Treasury, 979 N.W.2d 739, 338 Mich. App. (Mich. Ct. App. 2021) (agricultural tax exemption reserved for farm and horticulture businesses, not lawn care companies not involved in crop cultivation). Text
Leavine v. Gembarski, No. 336094, 2018 WL 1020685 (Mich. Ct. App. Feb. 22, 2018) (dispute over decedent’s intent, based on writings created during lifetime, to compensate plaintiff for uncompensated assistance on decedent’s farm). Text
Bowser v. Bowser, No. 279007, 2009 WL 152500 (Mich. Ct. App. Jan. 22, 2009) (division of farm property and income). Text
Carl I. Lindsey Revocable Trust v. Twp of Otsego, 2007 WL 4208969 (Mich. Ct. App. 2007) (challenge to property taxes on property designated as farmland for estate tax purposes).
MINNESOTA
In re Trust of Lawrence B. Schwagerl, 965 N.W.2d 772 (Minn. 2021) (fiduciary duties, trust interpretation). Text
In re Estate of Engelkes, No. A19-1950 (Minn. Ct. App. Dec. 14, 2020) (will contest). Text
Svihel Vegetable Farm, Inc. v. Dep’t Emp. & Econ. Development, 929 N.W.2d 391 (Minn. 2019) (agricultural employer liable for unemployment-insurance taxation for wages paid to temporary workers holding H-2A and J-1 visas). Text
In re Estate of Farnes, 2018 WL 4397449 (Minn. Ct. App. Sep. 17, 2018) (dispute over ownership of farmland and ability to claim transfer of the land to estate as gift for tax purposes after decedent’s death). Text
Blum v. Thompson, 901 N.W.2d 203 (Minn. Ct. App. 2017) (breach of fiduciary duty). Text
In re Estate of McMullen, A16-1854, 2017 WL 2729605 (Minn. Ct. App. June 26, 2017) (oral lease for term of years entered before intestate farm owner’s death enforced against heirs’ desire to sell inherited farm). Text
STRIB IV, LLC v. County of Hennepin, 886 N.W.2d 821 (Minn. 2016) (agricultural tax exemption). Text
Estate of Harwick ex re. Harwick v. Harwick, No. A10-76, 2010 WL 3396910 (Minn. Ct. App. Aug. 31, 2010) (dispute over ownership of farmland following death of owner). Text
Am. Crystal Sugar Co. v. County of Polk, Nos. C1-05-574, C4-06-367, 2009 WL 2431376 (Minn. T.C. Aug. 5, 2009) (appeal of assessment of property taxes on sugar beet processor).
In Myrtle Haack Irrevocable Trust Agreement, No. A08-1998, 2009 WL 2016938 (Minn. Ct. App. July 14, 2009) (reversing trial court decision undo transaction involving trust assets). Text
Gilyard v. Lichtsinn, No. A08-0243, 2008 WL 5137126 (Minn. Ct. App. Dec. 9, 2008) (trustee’s failure to allow exercise of purchase option). Text
MISSISSIPPI
Aaron Stapp Living Trust v. Stapp, 341 So. 3d 141 (Miss. Ct. App. 2022) (disposition of farm property held in trust). Text
Harris v. Waters, 40 So.3d 657 (Miss. Ct. App. July 27, 2010) (challenge to failure to award farm equipment to widow). Text
In re Dissolution of Demoville Partnership, 26 So. 3d 366 (Miss. Ct. App. 2009) (undue influence, testamentary capacity). Text
MISSOURI
Estate of Collins v. Collins, Nos. SD37185 & SD37286 (Mo. Ct. App. 2022) (finding that decedent and former wife had a partnership in cattle operation, thus former wife had right to cattle and equipment). Text
Lambley v. Diehl, 603 S.W.3d 346 (Mo. Ct. App. 2020) (removal of trustee). Text
Ellison v. Fry, 565 S.W.3d 699 (Mo. Ct. App. 2018) (breach of fiduciary duty in conection with conveyance of farm property). Text
In re Jospeph H. Keeven Revocable Trust, No. ED106034 (Mo. Ct. App. Mar. 20, 2018) (trustee removal). Text
In re Wilma G. James Trust, 487 S.W.3d 37 (Mo. Ct. App. 2016) (breach of fiduciary duties). Text
Pullen v. Flowers, 509 S.W.3d 131 (Mo. Ct. App. 2016) (shareholders of closely held corporation lacked standing to contest corporation’s conveyance of its farm property). Text
Hoefer v. Musser, 417 S.W.3d 330 (Mo. Ct. App. 2013) (failure to record deed as part of trust containing farm). Text
Seggelke v. Seggelke , 319 S.W.3d 461 (Mo. Ct. App. 2010) (treatment during divorce of proceeds from sale of marital farm and farm equipment) Text
MONTANA
Ecton v. Ecton, 300 P.3d 706, 370 Mont. 52 (Mont. 2013) (testor’s intent subject to special farm property valuation). Text
In re Charles M. Bair Family Trust, 183 P.3d 61, 343 Mont. 138 (2008) (breach of fiduciary duty). Text
Farmers Union Mut. Ins. Co. v. Bodell, 197 P.3d 913 (Mont. 2008) (farm liability insurance did not cover auto accident). Text
NEBRASKA
Fountain II, LLC v. Douglas Cnty Bd. of Equalization, 999 N.W.2d 135, 315 Neb. 633 (2024) (tax status for agricultural land). Text
In re William R. Zutavern Revocable Trust, 961 N.W.2d 807, 309 Neb. 542 (2021) (removal of trustee). Text
In re Estate of Adelung, 947 N.W. 2d 269 (Neb. 2020) (power of attorney and collection of farm rents).
In re Trust Created by Augustin, 935 N.W.2d 493, 27 Neb. App. 593 (2019) (termination and modification of trust). Text
In re Trust Created by Fenske, 930 N.W.2d 43 (Neb. 2019) (trustee removal). Text
In re Estate of Forgey, 906 N.W.2d 618, 298 Neb. 865 (2018) (failure to distribute trust corpus). Text
Green v. Morrill Cty. Bd. Of Equal., 911 N.W.2d 551, 299 Neb. 933 (2018) (errors in State’s methodology for assessing grasslands did not change valuation of agricultural land). Text
In re Estate of Etmund, 297 Neb. 455 (Neb. 2017) (whether sale of farm estate property to tenant was “commercially reasonable”). Text
Burdess v. Washington Cty. Bd. of Equal., 903 N.W.2d 35, 298 Neb. 166 (2017) (wasteland properly valued at special rate for agricultural land). Text
Farmers Coop. v. State, 893 N.W. 728 (Neb. 2017) (interpreting meaning of depreciable repairs or parts used in commercial agriculture to determine eligibility for sales or use tax exemption). Text
In re Rolf H. Brennemann Testamentary Trust, 849 N.W.2d 458, 288 Neb. 389 (2014) (duty to beneficiary to report and inform). Text
Krings v. Garfield Cty. Bd. of Equal, 835 N.W.2d 750, 286 Neb. 352 (2013) (property with wetlands easement was improperly valued as agricultural land). Text
In re Margaret Mastny Revocable Trust, 794 N.W.2d 700 (Neb. 2011) (consideration of indebtedness of child trust beneficiary who engaged in farming with settlors). Text
Wilson v. Fieldgrove, 787 N.W.2d 707 (Neb. 2010) (procedure of terminating year-to-year farm lease after death of tenant). Text
In re Estate of Eriksen, 716 N.W.2d 105 (Neb. 2006) (farm valuation). Text
In re Trust Created by Harold Inman, 269 Neb. 376 (2005) (sale of trust property). Text
NEW JERSEY
Giansanti v. Mantua Township, 2023 WL 1812747 (N.J.T.C. Feb 7, 2023) (denial of farmland tax assessment). Text
Hertz v. Borough of Lincoln Park, 31 N.J. Tax 1 (NJ T.C. 2019) (unmanaged woodlands and naturally occurring berries not counted toward acreage amount needed to claim agricultural property tax exemption). Text
NJ Turnpike Auth. V. Twp. Of Monroe, 28 N.J. Tax 158 (N.J.T.C. 2014) (land formerly designated as farmland subject to roll-back taxes when converted to recreational and conservation purposes by municipal government). Text
Rosenblum v. Borough of Closter, A-3340-11T4, 2013 WL 2338709 (N.J. Sup. Ct. May 30, 2013) (uncleared woodlands used for livestock grazing and other “minimal” agricultural land uses did not qualify property for tax exemption applicable to land “actively devoted to agricultural activity”). Text
Brighton v. Rumson Borough, 22 N.J. Tax 39, 41-42 (N.J.T.C. 2005) (valuation of land used to raise miniature horses). Text
Alexandria Twp. V. Orban, 21 N.J. Tax 298 (N.J.T.C. 2004) (valuation of woodlands as agricultural lands). Text
Van Vugt v. Pequannock Twp., 20 N.J. Tax 129 (N.J.T.C. 2002) (agricultural land valuation). Text
NEW MEXICO
Blumenshire v. Kastler, 2016 WL 7326605 (N.M. Ct. App. Nov. 8, 2016) (distribution of trust assets). Text
Chapman v. Varela, 213 P.3d 1109, 146 N.M. 680 (2009) (undue influence). Text
Jicarilla Apache Nation v. Rodarte, 103 P.3d 554 (N.M. 2004) (agricultural use exemption). Text
NEW YORK
Dineen v. Wilkens, 155 A.D.3d 607 (N.Y. Sur. 2017). Text
Krol v. Yager-Krol, 145 A.D.3d 1249, 43 N.Y.S.3d 577 (N.Y. App. Div. 2016) (constructive trust). Text
Matter of Synergy, LLC v. Kibler, 124 A.D.3d 1261 (N.Y. Sup. Ct. 2015) (company operating facility to anaerobically digest cow manure not eligible for tax exemption as “manure storage and handling facility”). Text
George W. & Dacie Clements Agric. Rsch. Inst. v. Green, 130 A.D.3d 1422, 13 N.Y.S.3d 710 (N.Y. App. Div. 2015) (property tax exemption). Text
In re Cady, No. 10-30737, 2010 WL 4723555 (Bankr. N.D. N.Y. Nov. 22, 2010) (right of succession of family farm).
In re Estate of Romano, 801 N.Y.S.2d 781 (N.Y. Sur. 2005) (§ 6166 and the deferment of estate taxes).
NORTH CAROLINA
Houston v. Tillman, 760 S.E.2d 18, 234 N.C. App. 691 (2014) (constructive trust). Text
Collier v. Bryant, 719 S.E.2d 70 (N.C. Ct. App. 2011) (breach of fiduciary duty in farm sale). Text
Dunn v. Cook, 693 S.E.2d 752 (N.C. Ct. App. 2010) (challenging trustee). Text
Woods v. Mangum, 682 S.E.2d 435 (N.C. Ct. App. 2009) (existence of settlement agreement). Text
NORTH DAKOTA
Matter of Estate of Almer, 7 N.W.3d 281, 2024 N.D. 102, (2024) (breach of fiduciary duties). Text
Musland v. Musland, 6 N.W.3d 649, 2024 N.D. 77 (2024) (unequal distribution of estate with goal to preserve farm business). Text
Twete v. Mullin, 931 N.W.2d 198, 2019 N.D. 184 (2019) (breach of fiduciary duty). Text
Matter of Estate of Albrecht 938 N.W.2d 151 (N.D. 2018) (ownership interest in farming equipment). Text
Arnegard v. Cayko, 782 N.W.2d 54, 2010 N.D. 83 (2010) (property tax exemption and nonfarm income). Text
OHIO
Morris v. Mathers, 2024 Ohio 2774 (Ohio Ct. App. 2024) (breach of fiduciary duty in context of farm sale). Text
Matter of Estate of McDaniel, 212 N.E.3d 351 (Ohio Ct. App. 2023) (claims against farm estate including unjust enrichment). Text
Meehan v. Smith, 2022-Ohio-2359 (Ohio Ct. App. 2022) (discussing who has formed an attorney-client relationship when multiple parties are involved in an estate plan). Text
Johnson v. McClain, 172 N.E.3d 1012, 164 Ohio St. 379 (Ohio 2021) (tax commissioners duties in assessing agricultural land). Text
Nichols v. Bixler, 167 N.E.3d 32 (Ohio Ct. App. 2021) (agricultural use value and valuation). Text
Fahncke v. Fahncke, 151 N.E.3d 1130 (Ohio Ct. App. 2020) (agricultural use valuation). Text
Verhoff v. Verhoff, 2019-Ohio-3836, 2019 WL 459201 (Ohio Ct. App. 2019) (sibling dispute over formation of agreement to split interest in family farm after parent-owner’s death). Text
Wilhelm v. Coverstone, 118 N.E.3d 970 (Ohio Ct. App. Aug. 3, 2018) (family dispute over life estate and shared interest in farm). Text
Bogar V. Baker, 97 N.E.3d 1109 (Ohio Ct. App. Sep. 21, 2017) (whether bequest of real estate included farm equipment). Text
In re Estate of Bohl, 60 N.E.3d 511 (Ohio Ct. App. Feb. 22, 2016) (executor’s claim for reimbursement of expenses from estate). Text
Wetland Preservation Ltd. v. Corlett, 975 N.E.2d 1033 (Ohio Ct. App. 2012) (wetlands devoted to conservation purposes qualified for “current agricultural use valuation” to assess tax obligation). Text
Maralgate, L.L.C. v. Greene Cty. Bd. of Revision, 130 Ohio St.3d 316 (Ohio Ct. App. 2011) (Real property under common ownership with larger farm qualified for agricultural use valuation.)
Arnott v. Arnott, No. 09CA25, 2010 WL 4376650 (Ohio Ct. App. Nov. 1, 2010) (option price of farm following dissolution of trust).
Strasburg v. Strasburg, No. 2-10-12, 2010 WL 3075773 (Ohio Ct. App. Aug. 9, 2010) (treatment during divorce of farmland inherited during marriage). Text
Swank v. Swank, No. 10-CA-2, 2010 WL 2643371 (Ohio Ct. App. June 30, 2010) (division of the family farm). Text
Revocable Trust of Rice v. Ohio, No. 23082, 2009 WL 1002755 (Ohio Ct. App. Apr. 10, 2009) (reformation of trust). Text
Rodgers v. Pahoundis, 2008 Ohio 4468 (Ohio Ct. App. 2008) (real estate belonging to the estate). Text
Shoemaker v. Gindlesberger, 118 Ohio St.3d 226, 887 N.E.2d 1167 (Ohio 2008) (suit against an attorney for increasing the estate tax burden faced by the estate). Text
Wetland Res. Ctr., LLC v. Marion Cty. Aud., 809 N.E.2d 1202 (Ohio Ct. App. 2004) (agricultural land use valuation).
OKLAHOMA
Kast Trust Farms v. Twyman, 453 P.3d 922 (Okla. Civ. App. 2019) (reclassification of farm property). Text
In re Estate of Eagleton, 394 P.3d 284 (Okla. Civ. App. 2016) (wife seeks forced share probate distribution of farm as estate property). Text
Calhoon v. Oakes, 423 P.3d 664 (Okla. Civ. App. 2016) (challenge to disposition and management of farm assets). Text
Am. SW Props., Inc. v. Tulsa Cty. Bd. of Equalization, 338 P.3d 647 (Okla. Ct. Civ. App. 2014) (affirming classification of property used to bale grass as commercial and not agricultural for tax purposes). Text
In re Estates of Markes, 211 P.3d 229 (Okla. Civ. App. 2009) (reversing trial court’s refusal to confirm sale). Text
OREGON
Bert Brundige, LLC v. Department of Revenue, 485 P.3d 269, 368 Or. 1 (2021) (whether certain equipment is eligible for property tax exemption). Text
River Vale Ltd. P’ship v. Dep’t of Revenue, 24 Or. Tax 468 (2021) (open space valuation). Text
Farmers Direct, Inc. v. Dep’t of Revenue, 24 Or. Tax 399 (2021) (farm equipment tax exemption). Text
Boardman Acquisition, LLC v. Dep’t of Revenue, 393 P.3d 1147, 361 Or. 440 (2017) (termination of special farm use exemption). Text
Lynch v. Romano, 396 P.3d 267, 285 Or. App. 243 (2017) (denial of petition to redistribute trust assets). Text
Pollock & Sons, Inc. v. Umatilla Cty. Assessor, TC-MD 120842N, 2013 WL 3783733 (Or. T.C. 2013) (tax exemption for “farm machinery and equipment” applied if machinery and equipment used for “placing in storage of farm crops” but not for “processing” fruit crop). Text
Bigsby v. Vogel, 273 P.3d 284, 248 Or. App. 423 (2012) (challenge to trust distribution, including award of crop program revenues). Text
In re Finear, No. 060084D3, 2011 WL 521161 (Or. Ct. App. Feb. 16, 2011) (husband awarded previously-inherited farm as separate property after divorce). Text
In re Marriage of Forney, 244 P.3d 849 (Or. Ct. App. 2010) (husband retains full interest in farmland after divorce). Text
Estate of Pierson v. Dep’t of Revenue, TC 4886, 2010 WL 107954 (Or. T.C. Jan. 13, 2010) (application of state inheritance tax). Text
Force v. Dep’t of Revenue, No. TC-MD 070651B, 2008 WL 5191844 (Or. T.C. Dec. 11, 2008) (state determination of estate tax).
Wallace v. Marion County Assessor, TC-MD 080928B, 2008 Or. Tax LEXIS 245 (Or. T.C. Nov. 25, 2008)
McPherson v. Dauenhauer, 69 P.3d 733, 187 Or. App. 551 (2003) (fiduciary duty in farm sale to personal representative). Text
Kidder v. Olsen, 31 P.3d 1139 (Or. Ct. App. 2001) (upholding sale of farm despite expiration of preferential purchase option in will). Text
PENNSLYVANIA
In re Ward Family Trust for Ward, No. 1241 WDA 2023, 2024 WL 3580455 (Pa. Super. Ct. July 30, 2024) (denial of petition to partition farm property). Text
Matter of Estate of Albert, No. 1550 WDA 2015, 2017 WL 696819 (Pa. Sup. Ct. Feb. 22, 2017) (provision of will stating farmland had to be operated as a farm and for profit or be divided to heirs enforced). Text
In re Estate of Plance, 644 Pa. 232 (Pa. 2017) (effective delivery of deeds to convey farm to trust). Text
Miller v. Commonwealth, 84 A.3d 620, 624 Pa. 82 (2013) (irrevocable trust did not qualify as “living trust” for purposes of the exception to the realty transfer tax). Text
Estate of McLaughlin v. Crytzer, No. 1711 WDA 2012, 2013 Wl 11255500 (Pa. Sup. Ct. Sep. 23, 2013) (construing separate testamentary documents as one to determine that two parcels of land constituted a single farm for purposes of sale). Text
RHODE ISLAND
Duffy v. Scire, 222 A.3d 59 (R.I. 2019) (validity of will). Text
Providence Water Supply Bd. v. Beattie, No. C.A. 02–5166, 2006 WL 270096 (forest land valuation). Text
SOUTH CAROLINA
Montgomery v. Spartanburg Cnty Assessor, 795 S.E.2d 866, 419 S.C. 77 (S.C. 2016) (valuation of timberland). Text
SOUTH DAKOTA
Estate of Lynch v. Lynch, 991 N.W.2d 95 (S.D. 2023) (estate of deceased father bringing claims against so for management of finances and farm prior to father’s death). Text
Nelson v. Estate of Campbell, 987 N.W.2d 675 (S.D. 2023) (estate’s removal of property from grazing association). Text
Matter of Estate of Smeenk, 978 N.W.2d 383 (S.D. 2022) (specific performance of agreement relating to will and probate). Text
Trask v. Meade Cty. Comm., 943 N.W.2d 493 (S.D. 2020) (valuation of agricultural land using productivity-based model). Text
Estate of Stoebner v. Huether, 935 N.W.2d 262 (S.D. 2019) (breach of fiduciary duty to farm owner). Text
Bailey v. Duling, 827 N.W.2d 351 (S.D. 2013) (tax consequence from defective trust). Text
Stockwell v. Stockwell, 790 N.W.2d 52 (S.D. 2010) (disputed transfer of land from father to son following father’s death). Text
Peterson v. Feldmann, 784 N.W.2d 493 (S.D. 2010) (beneficiary of living trust involving farmland seeks to invalidate trust agreement for undue influence). Text
DFA Dairy Fin. Serv., L.P. v. Lawson Special Trust, 781 N.W.2d 664 (S.D. 2010) (failure to obtain trustee’s signature to mortgage farm). Text
In re Estate of Seefeldt, 720 N.W.2d 647 (S.D. 2006) (valuation). Text
Rindal v. Sohler, 658 N.W.2d 769, No. 22246, 22258, 2002 WL 32041254 (S.D. Mar. 5, 2003) (cancellation of a contract for deed). Text
Coop. Agronomy Servs. v. S.D. Dep’t of Revenue, 668 N.W.2d 718 (S.D. 2003) (fertilizer storage service subject to state income taxation). Text
TENNESSEE
Ellis v. Duggan, 644 S.W.3d 85 (Tenn. Ct. App. 2021) (undue influence). Text
Glass v. SunTrust Bank, 523 S.W.3d 61 (Tenn. Ct. App. 2016) (claims arising from handling of trust). Text
Frye v. Kimball, 2014 WL 495340 (Tenn. Ct. App. 2014) (unsigned agreement not a valid revocation of trust). Text
Hakanson v. Holland, E200901401COAR3CV, 2010 WL 2812571 (Tenn. Ct. App. July 16, 2010) (construing a trust document). Text
Ralston v. Hobbs, 306 S.W.3d 213 (Tenn. Ct. App. 2010) (breach of fiduciary duty by attorney-in-fact). Text
Ralston v. Hobbs, No. M2008-01637-COA-R3-CV, 2009 WL 1564798 (Tenn. Ct. App. June 4, 2009) (breach of fiduciary duty by attorney-in-fact).
TEXAS
Berry v. Berry, 646 S.W.3d 516 (Tex. 2022) (breach of fiduciary duties). Text
Delta County Appraisal District v. PPG Gin & Warehouse, LLC, 632 S.W.3d 637 (Tex. App. 2021) (farm equipment exempt from tax). Text
McKinney Millennium, LP v. Collin Cent. Appraisal Dist., 599 S.W.3d 57 (valuation). Text
Kinsel v. Lindsey, 526 S.W.3d 411 (Tex. 2017) (interference with inheritance. Settlors’ decision to amend trust and sell ranch property.) Text
Parker Cty. Appraisal Dist. v. Francis, 436 S.W.3d 845 (Tex. Ct. App. 2014) (land that qualifies for open-space land tax exemption may simultaneously qualify as residence homestead exemption). Text
Vela v. GRC Land Holdings, Ltd., 383 S.W.3d 248 (Tex. Ct. App. 2012) (special warranty deed conveying interest in ranch). Text
Graves v. Tomlinson, 329 S.W.3d 128 (Tex. Ct. App. 2010) (determining whether farm equipment is separate or community property). Text
Cordillera Ranch Ltd. v. Kendal County Appraisal Dist., 136 S.W.3d 249 (Tex. Ct. App. 2004) (requirements for open-space valuation). Text
UTAH
Sabour v. Koller, 546 P.3d 28 (Utah Ct. App. 2024) (abuse of trustee discretion). Text
In re. John Edward Phillips Family Living Trust, 505 P.3d 1127 (Utah Ct. App. 2022) (beneficiary challenging sale of farm from trust). Text
Anderton v. Boren, 414 P.3d 508 (Utah Ct. App. 2017) (breach of trust and fiduciary duty). Text
Rawlings v. Rawlings, 358 P.3d 1103 (Utah 2015) (imposition of constructive trust on family farm in favor of siblings of grantees). Text
In re Anna Blackham Aagard Trust, 339 P.3d 937 (Utah Ct. App. 2014) (modification of trust). Text
In re Fisher Family Inter Vivos Revocable Trust, 221 P.3d 845 (Utah Ct. App. 2009) (conversion of trust property). Text
Ockey v. Lehmer, 189 P.3d 51 (Utah 2008) (beneficiary’s claims relating to development of ranch property). Text
Kunzler v. Kunzler, 190 P.3d 497 (Utah Ct. App. 2008) (gifting of farmland before a divorce). Text
Shiba v. Shiba, 186 P.3d 329 (Utah 2008) (1031 exchange of farmland). Text
VERMONT
Nordic Holsteins LLC v. Town of Charlotte, Sup. Ct. Docket No. 2019-066, 2019 WL 4928681 (Vt. Oct. 4, 2019) (change in land valuation method for land enrolled in state agricultural tax program). Text
In re Estate of Lovell, 25 A.3d 560 (Vt. 2011) (son acting as attorney-in-fact could not transfer father’s farm to himself and his brother when father’s POA did not explicitly grant gifting the estate in this manner). Text
Daigle v. Town of Eden, No. 2006–169, 2006 WL 5838202 (Vt. Nov. 1, 2006) (valuation and life estate).
VIRGINIA
Molina-Ray v. King, No. 161189, 2017 WL 4171658 (Va. Sep. 21, 2017) (dispute over interest in farm governed by trust agreement).
Saddlebrook Ests. Cmty. Ass’n, Inc. v. City of Suffolk, 786 S.E.2d 160 (Va. 2016) (valuation of open space property). Text
Mongold v. Woods, 677 S.E.2d 288 (Va. 2009) (constructive trust claim by former farm employee). Text
WASHINGTON
Chen v. Chen, No 85333-3-I, 2024 WL 3862029 (Wash. Ct. App. Aug. 19, 2024) (resulting trust). Text
In re Gordon & Frances Sales Family Trust, 15 Wash. App. 2d 1019 (2020) (determining trust terms). Text
In re Estate of Sherry, 240 P.3d 1182 (Wash. Ct. App. Oct. 19, 2010) (intent of testator regarding succession of farmland). Text
See v. Hennigar, 213 P.3d 941 (Wash. Ct. App. 2009) (community property agreement did not change property upon death of one party). Text
In re Estate of Johnson, Nos. 26312-6-III, 26362-2-III, 2008 WL 4789229 (Wash. Ct. App. Nov. 4, 2008) (sale of trust farmland to another beneficiary). Text
WEST VIRGINIA
Haymond v. Haymond, 900 S.E.2d 10 (W. Va. 2024) (attempts to transfer interest in trust).
Presnell v. Presnell, 241 W. Va. 291 (W. Va., 2019) (dispute over partition and sale of family farm). Text
Chichester ex rel. Est. of Cook v. Cook, 764 S.E.2d 343 (W. Va. 2014) (validity of deed). Text
Rosier v. Rosier, 705 S.E.2d 595, 2010 WL 4781428 (W. Va. Nov. 23, 2010) (disputed ownership of farm after death of testator). Text
United Bank, Inc. v. Blosser, 624 S.E.2d 815 (W. Va. 2005) (distribution of trust assets). Text
Proudfoot v. Proudfoot, 591 S.E.2d 767 (W. Va. 2003) (sale of trust property). Text
WISCONSIN
Est. of Victor J. Mueller Irrevocable Trust Number One and Number Two, 388 Wis. 2d 475 (2019) (breach of fiduciary duties). Text
Thoma v. Village of Slinger, 912 N.W.2d 56 (Wis. 2018) (agricultural tax classification). Text
In re Estate of Popp, 349 Wis. 2d 526 (Wis. Ct. App. 2013) (interpreting language in a will and quit-claim deeds regarding farm real estate and heirs’ rights in probate). Text
Godlewski v. Godlewski Living Trust, No. 2009AP1995. (Wis. Ct. App. 2010), aff’d, Godlewski v. Godlewski Living Trust, 786 N.W.2d 490 (Wis. Ct. App. 2010) (determining proper jurisdiction for sale of land held by trust). Text
In re Estate of Pawlisch, 675 N.W.2d 811 (Wis. 2004) (disposition of trust assets).
In re Estate of Frank, 671 N.W.2d 865 (Wis. 2003) (sale of estate property).
Fee v. Bd. of Review for Florence, 657 N.W.2d 112 (Wis. Ct. App. 2002) (property assessment for federal conservation easements). Text
Mallo v. Wisconsin Dep’t of Revenue, 645 N.W.2d 853 (Wis. 2002) (use value assessment of agricultural land). Text
In re Estate of Persha, 649 N.W.2d 661 (Wis. 2002) (will contest, undue influence). Text
WYOMING
Aimone v. Aimone, 529 P.3d 35 (Wyo. 2023) (breach of fiduciary duty). Text
Forbes v. Forbes, 509 P.3d 888 (Wyo. 2022) (breach of fiduciary duties). Text
In re. Bruce F. Everston Dynasty Trust, 446 P.3d 705 (Wyo. 2019) (decanting trust property into separate trusts). Text
Helmut J. Mueller Limited Partnership v. Treanor, 430 P.3d 733 (Wyo. 2018) (taxpayers could not establish that their property qualified as agricultural as required). Text
EGW v. First Federal Savings Bank of Sheridan, 413 P.3d 106 (Wyo. 2018) (In terrorem clause valid and enforceable). Text
Willey v. Willey, 385 P.3d 290 (Wyo. 2016) (burden of demonstrating undue influence over testamentary trust). Text
Brown v. Arp & Hammond Hardware, 141 P.3d 673 (Wyo. 2006) (valuation of minority interests). Text
Johnson v. Reiger, 93 P.3d 992 (Wyo. 2004) (fiduciary duty to ranch, undue influence). Text
Rock Springs Land & Timber, Inc. v. Lore, 75 P.3d 614 (Wyo. 2003) (interpretation of trust language). Text
Warnick v. Warnick, 76 P.3d 316 (Wyo. 2003) (partnership dissolution). Text