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ARTICLE · 25 NOVEMBER 2025

Select Federal Caselaw Updates

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Below are key federal caselaw developments from 2025 with practical implications for private wealth clients, along with planning insights and technical considerations drawn from recent estate and tax law commentary.

United StatesTax
Joshua Rubenstein
Joshua Rubenstein
Ronni Davidowitz
Ronni Davidowitz
Abby Feinman
Abby Feinman
Charles Harris
Charles Harris
Tye J. Klooster
Tye J. Klooster
David Allen
David Allen
Cynthia Reed Altchek
Cynthia Reed Altchek
Diane B. Burks
Diane B. Burks
Jonathan C. Byer
Jonathan C. Byer
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Below are key federal caselaw developments from 2025 with practical implications for private wealth clients, along with planning insights and technical considerations drawn from recent estate and tax law commentary. These cases reinforce the importance of technical compliance, careful documentation, and proactive planning in the evolving estate, gift and trust tax landscape.

Estate of Martin W. Griffin v. Commissioner, T.C. Memo. 2025-47 (May 19, 2025)

The decedent's revocable trust made two bequests for the benefit of his surviving spouse: (1) $2 million to an irrevocable trust with monthly distributions up to $9,000 for her life, and (2) $300,000 as a "living expense reserve" to be distributed at $5,000 per month for up to 60 months, with any remainder passing to her estate. The estate's Form 706 listed the $2.3 million bequest on Schedule M as "all other property" but did not identify any property as Qualified Terminable Interest Property (QTIP) or make a QTIP

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