Monthly Archives: February 2017

Baseball: It’s back!!! But It’s Different This Year


Those of you who know me at all know of my unquenchable love of all things about The Game: baseball. All of the teams are working out now either in the Grapefruit League (Florida) or the Cactus League (Arizona), and … Continue reading

Posted in Uncategorized | 1 Comment

A Few Words on Jury Duty…


Recently, I was summoned for state jury duty. I always see jury duty for what it is: an important public service, a civic duty. Millions of good people have died for my right to a trial by jury, so I … Continue reading

Posted in Uncategorized | Leave a comment

Attempted Reformation Shot Down: A Bridge Too Far?


Executive Summary: In this New York Surrogate’s Court opinion, the surrogate denied a petition to reform an income tax inefficient estate plan to leave an IRA to charity instead of to the surviving spouse, as the plan provided, with an … Continue reading

Posted in Uncategorized | Leave a comment

At the Intersection of Portability and Blended Families!


Executive Summary: In this case, out of the Oklahoma Supreme Court, the Oklahoma Supreme Court affirmed a trial court’s order forcing the executor of a deceased spouse to file a federal estate tax return and make a portability election. Facts: … Continue reading

Posted in Uncategorized | Leave a comment