Case Law Index Estate Planning and Taxation

January 1, 2002 – March 1, 2011

 

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

Knight, trustee William L. Rudkin Testamentary Trust v. Comm’r, 522 U.S. 181 (2008) (deductibility of trust investment costs)  Text


 

FIRST CIRCUIT

Donovan v. United States, No. Civ.A.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)


 

SECOND CIRCUIT

Thompson v. Comm’r, 499 F.3d 129 (2d Cir. 2007) (valuation of closely held business)  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)  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*

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)

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

Cameron v. United States, No. Civ.A. 03-1967, 2004 WL 2600630 (W.D. Pa. Oct. 6, 2004) (gross estate)

Estate of Thompson v. Comm’r, 2004-2 U.S. Tax Cas. (CCH) ¶ 60,489 (3d Cir. 2004), aff’g, T.C. Memo. 2002-246 (transfers with retained interests)  Text


 

FOURTH CIRCUIT

In re Spreadbury, No. 08-14288-SSM, 2010 WL 29988907 (Bankr. E.D. Va. July 27, 2010) (sale of farmland for less than fair market value)

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

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

McCord v. Comm’r, 461 F.3d 614 (5th Cir. 2006), rev’g, 120 T.C. 358 (2003) (valuation of LLC)  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. 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

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

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)  Text


 

EIGHTH CIRCUIT

Knudsen v. IRS, 581 F.3d 696 (8th Cir. 2009) (treatment of postpetition income taxes)  Text

United States v. Bigalk, No. 08-817(JNE/SRN), 2009 WL 2835155 (D. Minn. Aug. 28, 2009) (fraudulent transfer of farm property to avoid paying taxes)  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)  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

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)  Text

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

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

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. 2004) (trusts)  Text


 

FEDERAL CIRCUIT

Salman Ranch v. United States, 573 F.3d 1362 (Fed. Cir. 2009) (3 year SOL applicable on taxes on partnership items, not a 6 year SOL)  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. U.S., 481 F.3d 1351 (Fed. Cir. 2007) (farm valuation)  Text

AD Global Fund, LLC ex rel. North Hills Holding, Inc. v. U.S., 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

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. C.I.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)  Text

Astleford v. C.I.R., T.C. Memo. 2008-128, (U.S. Tax Ct. 2008) (valuation of farmland)   Text

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) (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)  Text

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)

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, T.C. Memo. 1998-35 (valuation of stock)

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 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. 54 (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

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


 

ARKANSAS

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

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


 

CONNECTICUT

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

Johnson v. Legrand, No. 2522-K-MG, 2009 WL 691924 (Del. Ch. Mar. 4, 2009) (remaindermen interest in life estate)  Text


 

FLORIDA

Brigham v. Brigham, 11 So.3d 374 (Fla. Dist. Ct. App. 2009) (transfer of trust property to trustee was void)  Text


 

GEORGIA

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


 

ILLINOIS

In re Estate of Markert, 898 N.E.2d 715 (Ill. App. Ct. 2008) (violations of the Uniform Fraudulent Transfers Act)  Text


 

INDIANA

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

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 John B. Rinaldo Revocable Trust, 696 N.W.2d 41 (Iowa 2005) (trusts)  Text


 

KANSAS

In re Estate of Oswald, 244 P.3d 698 (Kan. Ct. App. 2010) (distribution of farmland through probate)

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) (Kan. Ct. App. 2007) (allocating the tax benefits of special use valuation among heirs)   Text


 

KENTUCKY

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


 

MICHIGAN

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. Township of Otsego, 2007 WL 4208969 (Mich. Ct. App. 2007) (challenge to property taxes on property designated as farmland for estate tax purposes)


 

MINNESOTA

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 beat 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

Harris v. Waters, 40 So.3d 657 (Miss. Ct. App. July 27, 2010) (challenge to failure to award farm equipment to widow)  Text


 

MISSOURI

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

Farmers Union Mut. Ins. Co. v. Bodell, 197 P.3d 913 (Mont. 2008) (farm liability insurance did not cover auto accident)  Text


 

NEBRASKA

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)

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

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

Jicarilla Apache Nation v. Rodarte, 103 P.3d 554 (N.M. 2004) (agricultural use exemption)  Text


 

NEW YORK

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

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


 

OHIO

Arnott v. Arnott, No. 09CA25, 2010 WL 4376650 (Ohio Ct. App. Nov. 1, 2010) (option price of farm following dissolution of trust)  Text

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

In re Estates of Markes, 211 P.3d 229 (Okla. Civ. App. 2009) (reversing trial court’s refusal to confirm sale)  Text


 

OREGON

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 farm land 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)


 

SOUTH DAKOTA

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

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

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

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

Rawlings v. Rawlings, 240 P.3d 754 (Utah 2010) (imposition of constructive trust on family farm in favor of siblings of grantees)  Text

In re Fisher Family Inter Vivos Revocable Trust, 221 P.3d 845 (Utah Ct. App. 2009) (conversion of trust property)  Text

Rawlings v. Rawlings, 200 P.3d 662 (Utah Ct. App. 2008) (imposing constructive trust on family farm transfer)  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


 

WASHINGTON

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 farm land to another beneficiary)  Text


 

WEST VIRGINIA

Rosier v. Rosier, No. 35522, 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

Godlewski v. Godlewski Living Trust ex rel. Butler, 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

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