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Legal Articles: Roberts & Holland LLP

 







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Adobe PDFFractional Interests in Art and Other Valuation Challenges
Quincy Cotton, Stuart J. Gross, Mark David Rozen; Roberts & Holland LLP;
Legal Alert/Article
February 6, 2015, previously published on November 2014
Several recent valuation cases are of interest to our clients and friends. One fairly high-profile case involved the estate tax valuation of fractional interests in valuable works of art (the court accepted fractional interest valuation discounts between 51.69% and 79.74%!). Several other...

 

Adobe PDFNew York State Estate and Gift Tax -- April 2014 Update
Quincy Cotton, Stuart J. Gross, Mark David Rozen; Roberts & Holland LLP;
Legal Alert/Article
May 16, 2014, previously published on April 28, 2014
The New York State Executive Budget legislation, effective for the fiscal year beginning April 1, 2014, adopts several of Governor Cuomo's proposed changes, with a few alterations.