Article on 2012: Year In Review

Robert L. Moshman (Attorney, New York and New Jersey) recently published his article entitled, A Year In Review - 2012,The Estate Analyst (Dec. 2012). This article can aptly be described by the author's own comment: "The good news: There was no Mayan apocalypse. The bad news: You didn't win the Powerball." Provided below is the introduction to the article.

Regrettably, you did not win the $587.5 million Powerball lottery. And, although you survived the Mayan apocalypse, this is no time to relax. We have segued right over the “fiscal cliff” and into the new economic reality zone. In fact, with so many dangerous-sounding analogies, we may soon find ourselves betweenthe devil and the deep blue sea. Let’s regroup with a look back at the highlights of 2012, including Supreme Court rulings, Tax Court cases, celebrity estates, and a variety of items gleaned from another eclectic year.