In This Issue

Taxation

How Estate and Tax Laws Treat nonresident Aliens’ U.S. real Property differently

Many of you in Florida, New York, California, and a good many other states have friends, neighbors, and acquaintances who are not U.S. citizens but who own U.S. real estate. If you counsel nonresident aliens (NRAs) on real estate matters, it is essential to understand how U.S. estate and income tax laws treat NRAs differently from citizens and U.S. residents. When an NRA owns a piece of U.S. real estate, the rules become more difficult and, if the NRA happens to die, then the rules become a lot more difficult. This piece briefly looks at those rules.

Military & Veterans

Providing Pro Bono Representation Before the U.S. Court of Appeals for Veterans Claims

Serving veterans who have served our country is one of the most significant pro bono opportunities in the country. Louis J. George, director of Outreach and Education for The Veterans Consortium Pro Bono Program, is a senior lawyer with the National Veterans Legal Service Program. Lou is also a former co-chair of the ABA Section of Administrative Law and Regulatory Practice Veterans Benefits Committee, and he is a current member of the Section’s Council. I had a chance to sit down with Lou to talk about how senior lawyers could help veterans with claims before the U.S. Court of Appeals for Veterans Claims.

Elder

Attorney, Educator, Diplomat: Pro Bono Teaching in Estonia

Rare it is indeed for an attorney to be a lawyer, a teacher, and a diplomat for the American legal system all rolled into one. But that is what happened to me in September 2012 when I taught pro bono a three- credit course in litigation to third-year and graduate law students at the 380-year-old University of Tartu in Estonia. The course was entitled “Litigation: The Art of Persuasion in the Context of a Lawsuit,” and it included subjects such as ethics, causes of action, defenses, opening, direct and cross examination, and summation.

Elder

A Chance to Travel: Scacciapensieri in Tuscany

Scacciapensieri literally, scatter your thoughts. Colloquially: be carefree, take life as it comes. Checking directories of Siena hotels, Virginia and I found Villa Scacciapensieri on Scacciapensieri Road. Irresistible! It turned out to be a charming place, well run and with very good food, but it did have one significant shortcoming: it was on the outskirts. A local bus stop right outside the door did give one the pleasant feeling of becoming part of the community, but that was hardly an adequate substitute for being at the very center of the things one came to see and do. It’s no surprise that Gohagan Travel has chosen more wisely.