Estate & Gift Tax Controversy


Ulmer & Berne’s tax and trust/estates attorneys represent fiduciaries in controversies with federal and state taxing authorities with respect to income, gift, estate, and generation-skipping transfer tax issues.

Whether the issues relate to the appropriate valuation of assets, the interpretation of federal and/or state statutes or regulations, or other related controversies with governmental authorities, our attorneys have significant experience in pursuing such matters.

Representative Experience

  • Represented fiduciaries in federal and state audits pertaining to gift and estate tax issues.
  • Successfully handled, both at administrative levels and in court, valuation controversies stemming from clients’ gifting programs/estate plans.
  • Defending the establishment and effectiveness of family business/investment entities to not only achieve appropriate business goals, but to also minimize the value of such interests for estate and gift tax purposes.
  • Successfully supported the taking of valuation discounts for minority interest, lack of marketability, and lack of control of various business entities.
  • Successfully resolved the removal of penalties assessed against the taxpayer relating to valuation and inclusion issues.

Ulmer & Berne is ranked in 39 categories in the 2016 U.S. News – Best Lawyers® “Best Law Firms” rankings. Among these, the firm earns U.S. News – Best Lawyers highest rankings in 21 categories. The firm also ranks nationally in 16 categories. Firms included in the 2016 “Best Law...

Ulmer & Berne LLP welcomes Stephanie M. Glavinos as counsel in the firm’s Cleveland office. Ms. Glavinos brings over a decade of legal experience to Ulmer & Berne’s Trust and Estates Practice Group, which recently earned the highest ranking available from U.S. News – Best Lawyers’ “Best Law Firms.” Ms....

Ulmer & Berne LLP was named 2014 Ohio Firm of the Year by Benchmark Litigation at the second annual Benchmark Litigation US Awards held at the Essex Hotel in New York City on January 29, 2014. The US Benchmark Awards were based on a six-month research period involving extensive interviews...

Representative Experience