Articles From Patrick D. Owens

Electronic wills—The future is now By Patrick D. Owens 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? By Patrick D. Owens Federal Taxation, 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.
The new and improved UFADAA By Patrick D. Owens Trusts and Estates, August 2015 A primer on the Uniform Fiduciary Access to Digital Assets Act.

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