Extraordinary Cause Excuses Non-Compliance
Courts are not quick to find that extraordinary cause should excuse compliance with the pre-suit notice requirements in a medical malpractice lawsuit, so lawyers take notice when the appellate courts give guidance on when exceptions will apply. Background On June 24,...
Facebook Commentary Not Defamatory
The legal system continues to grapple with the intersection of tort law and social media. The recent Tennessee Court of Appeals case Weidlich v. Rung examines the circumstances under which a Facebook post could constitute defamation. The parties’ dispute has roots in...
Supreme Court Reaffirms Collateral Source Rule
On June 2, 2016, the Tennessee Court of Appeals issued its opinion in Dedmon v. Steelman, an opinion which was a shot heard around the State of Tennessee regarding its possible impact on the collateral source rule in Tennessee in thousands of personal injury...
State Judicial Reformation of Trust Sufficient to Prevent Asset Inclusion for Federal Tax Purposes
A state law provision that enables a court to reform errors in a trust document was sufficient for IRS purposes under I.R.C. § 2041 to prevent the inclusion of the trust assets in the estate. While letter rulings are, of course, limited to their facts, this is...
Making Charitable Distributions from IRAs
Charitable distributions from an IRA provide a tax benefit for eligible senior citizens, but the rules can be tricky. Any individual who it at least 70.5 years of age can make direct charitable gifts from his or her IRA. Gifts are capped at $100,000 and must be made...