, December 11, 2024

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  Nov 10, 2024

🔑 NY: Res Judicata and Collateral Estoppel Defenses Must Be Pleaded, Not Raised on Appeal

In New York, the defenses of res judicata and collateral estoppel—principles designed...

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  Oct 10, 2024

NY Estate Tax: Why Clawed-Back Gifts Don’t Get a Basis Step-Up

In today’s T&E Think Tank Zoom study session, hosted by...

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  Aug 12, 2024

Specific Statutes v. Case-by-Case Flexibility

Recently, I volunteered on a subcommittee of the New York State Bar Association&...

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  Oct 30, 2023

Deciphering the Confusion: Understanding New York's Two New Rules on Affirmations

On October 25, 2023, Gov. Kathy Hochul signed two laws that expand who...

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  Oct 18, 2023

Transfer on Death Deed in New York? The Proposal Needs Better Statutory Language

New York lawmakers are considering proposing legislation that would allow transfer on death...

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Tax

  Oct 17, 2023

Reducing Taxes: "seems as natural as breathing"

Reducing taxes is different from avoiding taxes....

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  Oct 16, 2023

Black Letter Law Has Many White Spaces: The Myth of Simple Legal Rules

It's common for people who are not familiar with the legal...

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  Oct 14, 2023

Estate of Confusion in New York: Idea & Topics

📖The landing page for the forthcoming book is here. Today, I thought of...

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  Oct 09, 2023

🔑 What Is the Date for a Testamentary Trust Under New York Law?

There is no one date for a testamentary trust under New York law....

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  Oct 08, 2023

Does a Process Server Have to Testify at an Inquest in NYC Housing Court?

The answer isn't straightforward....

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