Electronic wills—The future is now
Trusts and Estates
, March 2018
This article explores the history of technological advances as it relates to trusts and estates, future technology, existing federal and state laws that govern the electronic execution of documents, a few cases, and the Uniform Law Commission’s (ULC) electronic wills drafting committee.
Profit motive or hobby?
, February 2017
In Roberts v. Commissioner, the United States Court of Appeals for the Seventh Circuit reversed the Tax Court’s opinion and voided the taxpayer’s tax deficiencies in 2005 and 2006 in finding that the taxpayer’s horse racing activities amounted to a business rather than merely a hobby.
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