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14 Jul 2008, 11:30 am
In a posting last December I wrote about an important estate tax case, Jelke v Commissioner, in which a federal appeals court adopted a bright-line rule requiring 100% discount for built-in capital gains tax ("BIG") in the valuation of C corporation assets. [read post]
30 Sep 2008, 8:05 pm
Brotherhood of Railway Clerks (1984) and Lehnert v. [read post]
11 Jan 2012, 9:14 am by Calvin Massey
  The Court refused to provide any bright-line test to identify ministers, but it relied on three factors in this case to conclude that Perich was a minister:  She was ordained as a minister, she held herself out as such, and she performed significant religious duties to advance the Lutheran faith. [read post]