Judith Badgley v. USA
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May 26, 2020
Woman's Estate Asks 9th Circ. To Reconsider $3.8M Tax Bill
The Ninth Circuit's conclusion that a woman's estate should be taxed on her grantor retained annuity trust isn't justified by legal precedent or regulations, the estate's executor said in asking the court to reconsider the $3.8 million dispute.
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April 28, 2020
9th Circ. Affirms $3.8M Tax Bill For Woman's Estate
The Ninth Circuit affirmed Tuesday a $3.8 million tax bill for a woman's estate, saying it had to include the value of a grantor retained annuity trust as taxable income since the woman received annuity payments up until her death.
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December 06, 2018
Estate Should Not Pay $3.8M Tax, Executors Tell 9th Circ.
A retained annuity in a California woman's estate should not be taxed for $3.8 million because she did not control its assets nor retain a right to its income, her executors said in a brief filed in the Ninth Circuit Wednesday.
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November 15, 2018
US Urges 9th Circ. To Reject $3.8M Estate Tax Refund Claim
The Ninth Circuit should uphold a lower court ruling that a deceased woman's interest in certain estate assets was includable in her gross estate and deny the executors a $3.8 million estate tax refund, the U.S. told the court.