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10 Prac. Tax Law. [i] (1995-1996)

handle is hein.ali/practax0010 and id is 1 raw text is: THE PRACTICAL TAX I i FALL 1995 LAWYER Volume 1 0/Number 1 CONTENTS The Death (and Taxes) of a Partner page 13 A partner's death may leave the partnership intact, but it opens a host of questions regarding liquidation, basis, and income in respect of a decedent that have to be planned for. Stephen Utz is Professor of Law at the University of Connecticut Law School, special counsel to the Bloomfield, Connecticut, law firm of McClure & Weatherby, LLC, and author of Federal Income Taxation of Partners and Partnerships (ALI-ABA, Philadelphia, 3d ed. 1995), and Tax Policy: An Introduction and Survey of the Principal Debates (West, Egan, Minn., 1993). When the Check Is in the Mail: Taking Your Chances on the Relation-Back Doctrine page 27 Are your clients writing gift checks that sit around waiting to be cashed? If any estate planning is involved, the recipients of those checks had better hurry to the bank, or your client may have to rely on the tenuous hope of the relation-back doctrine to make the gifts effective for federal tax purposes. Jeffrey S. Kinsler is Assistant Professor of Law at Marquette University Law School in Milwaukee. How To Prepare for Trial in the Tax Court page 37 Motions, discovery, pretrial conferences: the familiar world of the litigator takes on a different cast in the Tax Court. The author outlines what you need to know in preparing to do battle in this tribunal. A former law clerk to U.S. Tax Court Judge Theodore Tannenwald, McGee Grigsby is a partner in the Washington, D.C., office of Latham and Watkins and a Fellow of the American College of Tax Counsel.

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