Estate of Richard D. Spizzirri v. Commissioner of Internal Revenue
Grantor Trust Rules Don't Apply if Grantor Didn't Fund the Trust
ca11 · 2025-05-16 · Defendant Win · Impact: 25/100
Estate of Richard D. Spizzirri v. Commissioner of Internal Revenue, decided by Eleventh Circuit on May 16, 2025, resulted in a defendant win outcome. The Eleventh Circuit affirmed the Tax Court's deci...