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New York Estate Planning Lawyer Blog

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Complex Issues involving Marijuana and Estate Planning Intersect

Since 1970, marijuana has been classified as a Schedule I substance under the federal Controlled Substances Act in addition to other drugs like cocaine, heroin, and LSD. The cultivation or possession of marijuana is a federal crime unless used for federally approved research.   Despite these federal laws, various states…

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A Reminder on Non Charitable Deductions from Dieringer v. Commissioner

In a case that provides an important lesson about the role of charitable deductions, The Ninth Circuit recently affirmed a tax court’s decision to sustain a deficiency against an estate because the estate had overstated its amount of charitable deductions. In the case, Ahmanson Foundation v. United States, the Ninth…

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Pro Se Proceedings Advice after Pappas v. Phillip Morris Inc.

In February 2019. The 2nd Circuit Court of Appeals heard the case of Pappas v. Phillip Morris, in which the plaintiff pursued Connecticut state law liability claim on behalf of her deceased husband’s estate. The district court previously dismissed some of the plaintiff’s claim on the basis that Connecticut did…

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