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Alison E. Lothes

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Indexed articles, last 90 days
2
Latest publication
Sep 9, 2026
Outlet visibility, for SCM
Top 5M sites
Earliest in this view
Jul 22, 2026

Latest articles

  1. Article · Sep 9, 2026 · Alison E. Lothes

    Montana Court Rules Uncashed Check Remains in Estate (opens the original)

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    No proof that it was meant to be gift for the spouse. In In re Estate of Bradley James Haler, (DA 25-0818, Montana Supreme Court, May 26, 2026), Bradley Haler died intestate in December 2021 as a Montana resident, survived by his wife and a son from a prior marriage. A few months before his death, he went to the bank and obtained a cashier’s check for $80,000, payable to himself. He died a month later, and his wife, Rebecca, found the check in their home. She cashed the check after being advised

  2. Article · Jul 22, 2026 · Alison E. Lothes

    Tax Law Update: July/August 2026 (opens the original)

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    The most notable tax law developments of the past month • U.S. Court of Appeals for the Fifth Circuit rules that assets transferred to a family limited partnership (FLP) are included in the decedent’s estate—In Estate of Anne Milner Fields v. Commissioner, 2026 WL 1642415 (June 8, 2026), the Fifth Circuit affirmed the Tax Court’s holding that assets transferred to an FLP weeks before Anne Fields’ death are included in her estate under Internal Revenue Code Section 2036 because the transfers were

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