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Code Sec. 6324(a)(1) creates a special estate tax lien that attaches to the gross estate of a decedent for ten years from the date of death. Under the holding of U.S. v. Vohland, Lewis, (1982, CA9) 50 AFTR 2d 82-6112, probate property ...
I love photography and I love vacations; however, I learned long ago that I needed to be a vacationer first and a photographer second. My dawning moment came while preparing for a vacation to Nova Scotia. I was packing my photo bag with ...
