December 08, 2023
Kalikow v. Commissioner of Internal Revenue
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Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.
Coverage
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March 05, 2025
NY Estate's Bid To Deduct $7M Settlement Denied By 2nd Circ.
A New York estate's $6.5 million settlement liability cannot be deducted because the liability does not decrease the value of trust assets within the estate, nor can it be classified as a tax-deductible administrative expense from the gross estate, the Second Circuit ruled.
Parties
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