In In re Estate of Debra E. Hunt v. Arabia Vargas, a trial court granted summary judgment interpreting a will to devise a large share of the testatrix’s personal property to her life partner. No.

“Starting first with the Napster generation and the view that sharing copyrighted music is somehow an unalienable right in and of itself, the disregard for creators not only transcended the public but ...

The estate of Michael Jackson recently won a major victory against the Internal Revenue Service in a valuation dispute where the Estate and the IRS’s valuations of three intangible assets, including ...

Ownership of intangible assets has powered centuries of innovation and economic growth. The value of virtual property and digital rights is more important than ever before as it fuels the next wave of ...

On May 2, 2023, the Department of the Treasury and Internal Revenue Service (“IRS”) issued proposed Treasury Regulations (REG-124064-19) that would, in certain cases, terminate the application of ...

The IRS on Tuesday issued proposed regulations that would in certain cases terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons after ...