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 14, 2005
Volume 11 — Number 048
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
00 New Opinion(s) from the Tennessee Court of Appeals
04 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


RAYMOND A. CLARK v. TONY PARKER, WARDEN

Court:TCCA

Attorneys:                          

Raymond A. Clark, pro se.

Paul G. Summers, Attorney General & Reporter; Elizabeth B. Marney,
Assistant Attorney General, for the appellee, State of  Tennessee.

Judge: HAYES

First Paragraph:

This matter is before the Court upon the State's motion to affirm the
judgment of the trial court by opinion pursuant to Rule 20, Rules of
the Court of Criminal Appeals.  The Petitioner is appealing the trial
court's denial of habeas corpus relief.  A review of the record
reveals that the Petitioner is not entitled to habeas corpus relief. 
Accordingly, the State's motion is granted and the judgment of the
trial court is affirmed.

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

MARVIN ANTHONY MATTHEWS v. DAVID MILLS, WARDEN

Court:TCCA

Attorneys:                          

Marvin Anthony Matthews, pro se.

Paul G. Summers, Attorney General & Reporter; Rachel E. Willis,
Assistant Attorney General, for the appellee, the State of Tennessee.

Judge: HAYES

First Paragraph:

The Petitioner Marvin Anthony Matthews appeals the trial court's
denial of his petition for habeas corpus relief.  The State has filed
a motion requesting that this Court affirm the trial court's denial of
relief pursuant to Rule 20, Rules of the Court of Criminal Appeals.  
Petitioner has failed to establish either that this sentence has
expired or that his conviction or sentence is void.  Accordingly, we
grant the State's motion and affirm the judgment of the lower court.

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

LAWRENCE MONTGOMERY v. STATE OF TENNESSEE

Court:TCCA

Attorneys:                          

Lawrence Montgomery, pro se.

Paul G. Summers, Attorney General & Reporter; Elizabeth B. Marney,
Assistant Attorney General, for the appellee, the State of Tennessee.

Judge: MCLIN

First Paragraph:

The Petitioner, Lawrence Montgomery, appeals the trial court's denial
of his application for writ of habeas corpus relief.  The State has
filed a motion requesting that this Court affirm the trial court's
denial of relief pursuant to Rule 20, Rules of the Court of Criminal
Appeals. It appears from the record before us that the notice of
appeal was not timely filed and this Court cannot conclude that
justice requires that this Court waive the timely filing requirement. 
Accordingly, the State's motion is granted and the above-captioned
appeal is dismissed.

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

CLIFFORD L. TAYLOR v. STATE OF TENNESSEE

Court:TCCA

Attorneys:                          

Clifford L. Taylor, pro se.

Paul G. Summers, Attorney General & Reporter; Michelle C. McIntire,
Assistant Attorney General, for the appellee, the State of Tennessee.

Judge: GLENN

First Paragraph:

The Appellant, Clifford L. Taylor, appeals the trial court's denial of
his motion for arrest of judgment.  The State has filed a motion
requesting that this Court affirm the trial court's denial of relief
pursuant to Rule 20, Rules of the Court of Criminal Appeals.   The
petition is not proper as either a motion in arrest of judgment,
petition for post-conviction relief, or application for writ of habeas
corpus relief.   Accordingly, we grant the State's motion and affirm
the judgment of the lower court.

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

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