TennBarU Teleseminar: Changes in Federal Estate Tax and Tennessee
Inheritance Tax Laws & Family Limited Partnerships: Current
Developments in Wealth Preservation
April 26 Teleseminar

Speakers Paul Hayes and Thomas Buckner will examine the current
federal estate tax and Tennessee inheritance tax exemptions and
provide a practical solution to drafting estate plans for married
couples, which allow use of the maximum federal estate tax exemption
without creating a current Tennessee inheritance tax liability. This
course will also briefly discuss the following recent changes to
federal and state estate tax laws: (i) the repeal of the state death
tax credit, (ii) the new state death tax deduction, and (iii) the
effect of other states decoupling their estate tax from the federal
estate tax. Finally, this seminar will discuss the mechanics of this
wealth preservation tool and provide necessary guidance to estate
planners in the wake of the United States Tax Court decision in
Strangi II.

Today's Opinions: March 2, 2005
Volume 11 — Number 040
Following this index are summaries of each case, including its name, first paragraph, author's name, and the names of attorneys for the parties of each opinion.
00 New Opinion(s) from the Tennessee Supreme Court
00 New Opinion(s) from the Tennessee Supreme Court Workers' Compensation Panel
00 New Document(s) or Proposed Rule(s) from the Tennessee Supreme Court
02 New Opinion(s) from the Tennessee Court of Appeals
00 New Opinion(s) from the Tennessee Court of Criminal Appeals
00 New Opinion(s) from the Tennessee Attorney General (PDF format)
00 New Judicial Ethics Opinion(s)
00 New Formal Ethics Opinion(s) from the Board of Professional Responsibility

TBA members can get the full-text versions of these opinions three ways detailed below. All methods require a TBA username and password. If you have forgotten your password or need to obtain a password, you can look it up on-line at http://www.tba.org/getpassword.mgi.

Here's how you can obtain full-text version. We recommend you download the Opinions to your computer and then open them from there. • Click the URL at end of each Opinion paragraph below. This should give you the option to download the original document. If not, you may need to right-click on the URL to get the option to save the file to your computer. • Do a key word search in the Search Link area of TBALink. This option will allow you to view and save a plain-text version of the opinion. • Browse the Opinion List area of TBALink. This option will allow you to download the original version of the opinion.

Howard H. Vogel
Knoxville, Tennessee
Editor-in-Chief, TBALink


ORA ASCHBACHER  v. PEGGY ANN WOODS

Court:TCA

Attorneys:                          

Norman B. Feaster, II, Tullahoma, Tennessee, for appellant, Ora
Aschbacher.

James F. Conley, Tullahoma, Tennessee, for appellee, Peggy Ann Woods.

Judge: INMAN

First Paragraph:

Aunt and niece agreed that aunt would convey her residence to niece in
exchange for the promise of niece to look after her in her declining
years.  The years passed, niece provided care and attention for a
period of time, but eventually ceased doing so.  Aunt sought to
rescind the deed for failure of consideration.  The trial judge held
that while the proof established a contract, the action was barred by
the six-year statute of limitations.  Reversed on a finding that the
contract was a continuing obligation.

http://www.tba.org/tba_files/TCA/aschbacherora.wpd

IN RE  F.R.R., III

Court:TCA

Attorneys:                          

Gary W. Wicks, Sr., Franklin, Tennessee, for the appellant, F.R.R.

Deana C. Hood, Franklin, Tennessee, for the appellees, M.A.G. and
G.F.G.

Robert H. Plummer, Franklin, Tennessee, Guardian ad Litem.

Judge: KOCH

First Paragraph:

This appeal involves the termination of a biological father's rights
to his non-marital child.  When the child was almost five years old,
his mother and her husband filed a petition in the Williamson County
Juvenile Court seeking to terminate the biological father's parental
rights and to adopt the child.  Following a bench trial, the juvenile
court determined that the biological father had abandoned the child by
willfully failing to visit him and that terminating the biological
father's parental rights would be in the child's best interests. 
Accordingly, the court terminated the biological father's parental
rights and approved the adoption.  The biological father has appealed.
 We have determined that the record contains clear and convincing
evidence that the biological father abandoned the child and that
terminating the father's parental rights would be in the child's best
interests.

http://www.tba.org/tba_files/TCA/frr.wpd

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