Estate and Elder Law

Recent Posts

Claim against estate fell under CA Civ Pro 366.3’s limitations period because care in exchange for decedent’s house constituted a contract to make a will: Estate of Ziegler (Aug. 31, 2010)
Posted on 13 Sep 2010 by Copyright & Trademark Law Community Staff

A neighbor provided food, care, and companionship to the decedent. Over a year after the decedent's death, the neighbor filed a creditor's claim against the estate, based on a written agreement that, in consideration of continued care, the neighbor... Read More

Gift Tax and the Statute of Limitations
Posted on 22 Mar 2012 by John Dedon

A U.S. Tax Court decision filed March 6 th , Dickerson v. Commissioner [ enhanced version available to lexis.com subscribers ], regarding a waitress who won $10 million in a lottery, is extremely relevant for gift tax law. The waitress tried to shift... Read More

Ask Liza: Creditor’s Claims and Trust Administration
Posted on 5 Nov 2014 by Liza Weiman Hanks

By Liza Weiman Hanks Dear Liza: I am the successor trustee of my parents trust. The have both passed and I was told before I disburse the assets I need to advertise a Notice to Creditors. How long and how many times do I need to advertise? Since... Read More

Gift Tax and the Statute of Limitations
Posted on 22 Mar 2012 by John Dedon

A U.S. Tax Court decision filed March 6 th , Dickerson v. Commissioner [ enhanced version available to lexis.com subscribers ], regarding a waitress who won $10 million in a lottery, is extremely relevant for gift tax law. The waitress tried to shift... Read More

California Issue of First Impression: Marvin Agreements (a Promised Distribution between Nonmarital Partners) and the Application of Statute of Limitations/Equitable Estoppel
Posted on 27 Apr 2011 by Travis Burchart

In a case of first impression, a California Court of Appeal was recently asked to determine: (1) whether a Marvin claim based on a decedent's promise to leave her cohabitant a life estate in real property is governed by the one-year statute of limitations... Read More

Properly Reporting Gifts
Posted on 8 Jun 2012 by John Dedon

As 2013 approaches, there will be a flurry of activity by wealthy individuals seeking to take advantage of a gift tax exemption of $5,120,000, that will decrease to only $1 million in 2013. Taxpayers often gift closely held business interests or real... Read More

Larson’s Spotlight on Recent Cases: Non-Dependent Spouse Precluded From Death Benefits and Barred From Bringing Death Claim
Posted on 18 Jun 2012 by Larson's Spotlight

Larson's Spotlight on Non-Dependent Spouse and Death Benefits, Fraud and Surveillance Video, Tort Action Against Sole Proprietor, and Statute of Limitations for PTSD Claim. Larson's surveys the latest case developments that you need to know about... Read More

Ohio Court Dismisses as Time-Barred Property Developer’s Contractual Claims against Decedent’s Estate; Finds Developer’s Reliance on Statute of Limitations Misplaced
Posted on 24 Jun 2011 by LexisNexis Estate and Elder Law Community Staff

A property developer and decedent signed a written contract in which decedent promised to compensate the developer for certain services. The contract was executed in 1995, and decedent passed away in 2004. In 2010, the developer sued the executor and... Read More

Larson’s Spotlight on Recent Cases: Non-Dependent Spouse Precluded From Death Benefits and Barred From Bringing Death Claim
Posted on 18 Jun 2012 by Larson's Spotlight

Larson's Spotlight on Non-Dependent Spouse and Death Benefits, Fraud and Surveillance Video, Tort Action Against Sole Proprietor, and Statute of Limitations for PTSD Claim. Larson's surveys the latest case developments that you need to know about... Read More

Properly Reporting Gifts
Posted on 8 Jun 2012 by John Dedon

As 2013 approaches, there will be a flurry of activity by wealthy individuals seeking to take advantage of a gift tax exemption of $5,120,000, that will decrease to only $1 million in 2013. Taxpayers often gift closely held business interests or real... Read More