Marshall Naify Revocable Trust v. United States

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February 15, 2012

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6733 Trusts, Except Educational, Religious, and Charitable
523991 Trust, Fiduciary, and Custody Activities
federal taxation
Marshall Naify Revocable Trust v. United States
2012 U.S. App. LEXIS 2925
US
Federal Court
9th Circuit
United States Court of Appeals
unnamed
Alarcon

Summary

Ninth Circuit confirms that post-death events are relevant when valuing a disputed or contingent claim against an estate; subsequent events are irrelevant only when the claim is certain and enforceable.
Marshall Naify Revocable Trust v. United States
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See Also

9th Circuit Permits Subsequent Events in Valuing Uncertain Claims

Legal and Court Case Update
April 2012

Ninth Circuit confirms that post-death events are relevant when valuing a disputed or contingent claim against an estate; subsequent events are irrelevant only when the claim is certain and enforceable.