09/15/00 Override on “marriage penalty” veto fails; Republican edge in House 2000-12 narrows;“surviving spouse” in same-sex relationship loses 50% co-ownership argument (Estate of Horstmeier); credit for tax on prior transfers doesn't fly (Estates of Harrison), Gov. Jesse Ventura on Minnesota public school education 09/08/00 Override on estate repeal veto fails; final GRAT regulations issued (T.D. 8899, 26 2000-11 CFR Part 25); settlement fees and tax apportionment (Estate of Esther Brabson); dependency exemption for kidnapped child (ILM 200034029) 08/07/00 Strategies for passing tax reform; New Hampshire upholds inheritance tax 2000-10 07/14/00 Thoughts on possible estate tax repeal; New Hampshire House overrides inheritance 2000-09 tax repeal veto; the problem of joint-ownership (PLR 200034029); draft legislation to permit fair market value deduction for charitable contributions by artists and authors (S. 2781) 06/29/00 Projected surpluses; estate tax repeal movement 2000-08 06/09/00 New Hampshire governor vetoes inheritance tax repeal; IRS ruling on a “5 & 5” 2000-07 power: ever-increasing ownership of the trust (PLR 200022035); IRS wins two cases: gifts to a corporation don’t qualify for annual exclusion (Stinson); “economic benefit” doctrine doesn’t accelerate taxability of lottery winnings (Thomas) 05/19/00 H.R. 8 and estate tax repeal; embezzled money is taxable income (Amini); no 2000-06 “married filing jointly” available for taxpayer in same-sex relationship (Mueller) 05/15/00 Estate tax valuation of a disputed claim: Estate of Algerine Smith. Commissioner — 5™ 2000-05 Circuit reverse Tax Court 04/13/00 IRS goes after “ghoulish” charitable lead trusts (REG-100291-00; new tax shelter 2000-04 listings apply to individuals as well as corporations; IRS permits disclaimer to change IRA beneficiaries (PLR 200013041); community property IRA distribution to ex- spouse taxable to IRA owner (Bunney); charitable bequest of non-qualified stock options taxable to c