We are now in an environment where estate tax planning for income tax purposes is both a real possibility and a virtual necessity to create efficient estate plans from both a transfer tax and an income tax perspective. There are several reasons...
Imagine a newly-minted real estate licensee acting as a rental agent for residential property. The agent knows the property inside and out, including all restrictions applicable to the use of the property. Those restrictions include a prohibition...
Your Weight May Be A Defense
One of the tests you perform in the SFSTs is the One-Leg Stand test. When the tests were conducted it was concluded that people who are overweight by 50 or more pounds had difficulty performing this test. If you are 50...
Over the years I have reflected on the wild ride that surrounded Arthur’s arrest, indictment and trial. I have also thought of him – the man. I have never been able to decide if he was a spy or a sap.
There is no doubt that Arthur took...
Tonya Bundick has been granted the right to approximately 60 separate trials on the approximately 60 charges of arson she faces arising from the fires on the Eastern Shore. She has already been found guilty of one offense of arson and one offense...
In Portsmouth this issue has become contested. Each year, all Virginia public school divisions are required to prepare an annual budget for operating their respective schools and the “locality” is obligated by statute to fund a portion of the...
This article will focus on the popular misconception surrounding Standardized Field Sobriety Tests (“SFST”). In Virginia, there are laws that require a driver to provide their identification (Virginia Code 46.2-104) or to submit to a breath or...
Almost weekly, I get a call from someone asking me to help them with an expungement in Virginia. Typically, they want to wipe out “old” charges from their record. The reasons vary: employment and educational applications, security clearance...
A little known and sometimes extremely troublesome reporting requirement exists for United States persons who own foreign bank accounts in various countries around the world. To the extent that such accounts exceed the aggregate value of...
Over the last several years, we have seen a substantial evolution in the transfer tax arena here in the United States. As a result of several favorable legislative changes, it has become the case that only for a very small and rarified layer of...