The RAISE Family Caregivers Act, Public Law 115-119 (January 22, 2018) directs the Secretary of Health and Human Services to develop…
In Olmstead v. L.C., 527 U.S. 581 (1999), the Supreme Court turned treatment for individuals with special needs on its…
Section 1(e) of the Internal Revenue Code imposes an income tax on estate and trusts. 2021 federal income tax rates…
Internal Revenue Code IRS Regulations Internal Revenue Bulletin and here Revenue Rulings Revenue Procedures Tax cases since 1995 Actions on…
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Trust Company Bank was named trustee of a trust created by Nancy Cooper in 1968. The trust provided that the…
In 1977, Collins took a judgment against Hunt for $300,000. Collins then sought to enforce the judgment against a Louisiana…
A trust sought direction concerning whether it was required to pay for private school tuition. A grandfather established a trust…
42 U.S.C. § 1396 et seq. https://www.law.cornell.edu/uscode/text/42/chapter-7/subchapter-XIX 42 U.S.C. § 1396p https://www.law.cornell.edu/uscode/text/42/1396p 42 U.S.C. § 1396r-5 https://www.law.cornell.edu/uscode/text/42/1396r-5 42 C.F.R. Part…
In California v. Texas, 21 Republican attorneys general claimed that Congress’ decision in 2017 as part of its tax cut…