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 7, 2005
Volume 11 — Number 043
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
01 New Document(s) or Proposed Rule(s) from the Tennessee Supreme Court
02 New Opinion(s) from the Tennessee Court of Appeals
01 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


SUPREME COURT OF TENNESSEE
SUPREME COURT DISCRETIONARY APPEALS

Court:TSC - Rules

http://www.tba.org/tba_files/TSC_Rules/certlist_030705.wpd

MARY JOE EARL HEADRICK v. WILLIAM H. HEADRICK, JR.

Court:TCA

Attorneys:                          

Mary Lindsay Abbott and Ronald Lee Grimm, Knoxville, Tennessee, for
the Appellant, William H. Headrick, Sr.

Terry Vann, Lenoir City, Tennessee, for the Appellee, Mary Joe Earl
Headrick

Judge: LEE

First Paragraph:

This appeal arises from a divorce in which the husband appeals the
trial court's classification of separate and marital property as well
as the division of these assets. The trial court reserved the issue of
the wife's request for attorney's fees.  Since all issues were not
adjudicated by the final decree,  the order was not final pursuant to
Tenn. R. App. P. 3(a).  Accordingly,  we hold that this appeal is
premature and dismiss and remand to the trial court.

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

PAULA JEAN WILLIAMS v. KEVIN MACK WILLIAMS

Court:TCA

Attorneys:                          

Brandy Slaybaugh, Knoxville, Tennessee, for appellant.

J. Reed Dixon, Sweetwater, Tennessee, for appellee.

Judge: FRANKS

First Paragraph:

The Trial Court changed primary custody of the parties' child from
mother to father.  On appeal, we reverse on the grounds that the
father did not prove a material change of circumstances.

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

STATE OF TENNESSEE v. JESSICA TROTTER-LAWSON and ANDREW SHERIFF

Court:TCCA

Attorneys:                          

Brent B. Stein, Memphis, Tennessee for the appellant, Jessica
Trotter-Lawson, and Garland Erguden, Assistant Public Defender,
Memphis, Tennessee, for the appellant, Andrew Sheriff.

Paul G. Summers, Attorney General & Reporter; Rachel E. Willis,
Assistant Attorney General; William L. Gibbons, District Attorney
General, and Chris Scruggs, Assistant District Attorney General, for
the appellee, State of Tennessee.

Judge: SMITH

First Paragraph:

The appellants, Jessica Trotter-Lawson and Andrew Sheriff, pled guilty
to theft of property over sixty thousand dollars.  As a result of the
plea agreement, each appellant received an eight-year sentence.  Both
appellants applied to the trial court for alternative sentencing. 
After an evidentiary hearing, the trial court denied alternative
sentencing and ordered the appellants to serve the entire sentence in
incarceration.  Both appellants filed timely notices of appeal,
challenging the trial court's denial of alternative sentencing.  After
a review, we determine that a sentence of split confinement would best
serve the interests of the public and the appellants.  Accordingly,
the judgments of the trial court are reversed and remanded for entry
of sentences of split confinement reflecting a period of twelve months
of incarceration in the Shelby County Correctional Facility with the
remainder of the eight-year sentence to be served on supervised
probation.

http://www.tba.org/tba_files/TCCA/lawsonjessicat.wpd

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