executor

• Executors

• Estate of Algerine Allen Smith, Deceased, James Allen Smith, Executor, Petitioner V. Commissioner of Internal Revenue, Respondent

In the Estate of Smith v. Commr. case, on January 24, 2002, the Tax Court entered a decision that there was an overpayment of $238,847.24 regarding the executor's estate tax liability. The IRS issued refunds to the executor which were less than the overpayment amount and interest thereon. The Tax Court held that an overpayment by definition is the amount by which payments exceed the tax and interest for the period of underpayment. The amount of refund should not have been reduced for underpayment interest because that interest was part of the tax amount that was required to be considered in determining the amount of the overpayment.

• United States. Tax Court. Reports
• Vol. 123 Nbr. 1, July 2004

• Be Careful When Choosing an Estate Executor

Drafting a will can be a somber and also joyous occasion, facing up to the inevitable but bestowing what you've earned and what you value to the ones you love. But many people are unaware of another crucial result of their actions: Naming the wrong executor of their estate can cause heartache and hell for their beneficiaries and tear families apart. An executor, appointed in the will by the deceased, pilots an estate on its journey through the legal system. Often the executor is a family member or members, and this is where trouble comes to town, said Jennifer Cona, managing partner at Melville-based Genser Dubow Genser and Cona, an elder law and estate planning law firm.

• Long Island Business News
• November 02, 2011

• Executor, Personal Representative Seeking Attorney.

Your parent or spouse just passed away and you've been named the executor or personal representative of the estate. You know you need a lawyer who can...

• Mondaq Business Briefing
• Nbr. 2011, January 2011

• Conway v. Taylor's Executor, 66 U.S. 603, 1 Black 603 (1861)

U.S. Supreme Court CONWAY v. TAYLOR'S EX'R, 66 U.S. 603 (1861) 66 U.S. 603 (Black) CONWAY ET AL. v. TAYLOR'S EXECUTOR. December Term, 1861 ...

• U.S. Supreme Court

• 25 CFR 11.704 - Appointment and duties of executor or administrator.

• Code of Federal Regulations - Title 25: Indians

• Estate of Paul H. Liljestrand, Deceased, Robert Liljestrand, Executor, (2011)

T.C. Memo. 2011-259 UNITED STATES TAX COURT ESTATE OF PAUL H. LILJESTRAND, DECEASED, ROBERT LILJESTRAND, EXECUTOR, Petitioner v. COMMISSIONER OF INT...

• United States Tax Court

• What is an executor?

This is not a substitute for legal advice. An attorney must be consulted. An executor is named by the decedent in a Will to oversee the adm...

• Wills & Estates
• Questions & Answers

• Executor, Personal Representative Seeking Attorney

Your parent or spouse just passed away and you've been named the executor or personal representative of the estate. You know you need a lawyer who can...

• Mondaq Business Briefing
• United States Law Articles in English
• Consumer

• In Picking Executor, Consider Personality

Dear Carolyn: When my husband and I wrote our wills, we decided to leave our money to various organizations that had touched our lives. We have no children; however, we each have one brother, two nephews and one niece. We are not close to our respective brothers. The only time we see them is on holidays.

• Tribune - Review / Pittsburgh Tribune - Review
• September 29, 2012

• 25 CFR 117.26 - Expenses incurred pending qualification of an executor or administrator.

• Code of Federal Regulations - Title 25: Indians