Estate Tax Advisory Opinions

Estate Tax Advisory Opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

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Number	Petitioner

2007
TSB-A-07(1)M	Deborah Rothman as Trustee of the X Trust Agreement
2006
TSB-A-06(6)I, (4)M	Richard I. Furman (on behalf of his wife, Rosemary F. Furman)
2001
TSB-A-01(1)M	Lawrence A. DeAngelus
2000
TSB-A-00(2)M	John T. Sharkey
TSB-A-00(1)M	Northern Trust Bank of Florida, NA
1998
TSB-A-98(19)C, (12)I, (3)M	Comptroller of the State of New York
1993
TSB-A-93(3)M	Jamaica Savings Bank FSB
TSB-A-93(2)M	Metropolitan Moving and Storage Association, Inc.
1992
TSB-A-92(3)M	Marine Midland Bank, N.A.
TSB-A-92(2)M	Donald C. Lubick
1985
TSB-A-85(3)	R. Walter Kaszubinski
TSB-A-85(2)	Barbara O. Marvin
TSB-A-85(1)	Mr. Robert F. Hall
1983
TSB-A-83(2)M	Philip A. Rubenstein

Related Links...
•	Estate Tax Resources and Publications
•	Select a Different Advisory Opinion Tax Type
•	Publications and Bulletins Home Page
•	Forms and Instructions Home Page

Last Modified: February 19, 2008