Charles G. Berwind Trust v. Commissioner of Internal Revenue
Decedent's control over trust assets triggers U.S. estate tax situs
ca3 · 2025-10-30 · Defendant Win · Impact: 65/100
Charles G. Berwind Trust v. Commissioner of Internal Revenue, decided by Third Circuit on October 30, 2025, resulted in a defendant win outcome. The Third Circuit affirmed the Tax Court's decision, ho...