The Tax Court properly included both the unreduced assets of a QTIP trust and the full amount of a settlement payment in the decedent’s taxable estate, held the U.S. Court ...

The government was entitled to summary judgment against the decedent’s estate for the decedent’s willful failure to file Reports of Foreign Bank and Financial Accounts (FBARs), but could not recover ...

TO ALL CREDITORS: NOTICE TO CREDITORS: The decedent, mark G. Thiel, died January 3, 2025.