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Abraham Michelson
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1. Abraham Michelson Chicago, IL
  Attorney at Law - Illinois, 2013
  Thomas Cooley, JD, 2004
2. AboutAbraham Michelson
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Richard Roger Boorman

Real Estate, Traffic, Dispute Resolution, Estate, Personal Injury

Status: Licensed: 11 Years

CONTACT

132 Brookpark Drive, Buffalo, NY 14228

Robert Andrew Biltekoff

Real Estate, Industry Specialties, Estate, Business

Status: Licensed: 37 Years

CONTACT

85 Greenaway Road, Buffalo, NY 14226

Edward John Carland

International, Intellectual Property, Estate, Civil & Human Rights

Status: Licensed: 74 Years

CONTACT

69 Hyledge Drive, Buffalo, NY 14226

Philip A. Augustino

Real Estate, Estate, Business, Accident & Injury

Status: Licensed: 48 Years

CONTACT

656 N French Rd, Buffalo, NY 14228

Steven I-Kang Yeh

Commercial Real Estate, Trusts, Elder Law, Business & Trade

Status: Licensed: 24 Years

CONTACT

1408 Sweet Home Rd, Buffalo, NY 14228

Kelly A. Feron

Estate, Family Law, Divorce & Family Law, Accident & Injury

Status: Licensed: 35 Years

CONTACT

1400 Sweet Home Rd, Buffalo, NY 14228

Ronald Albert Huebsch

Immigration, Estate

Status: Licensed: 49 Years

CONTACT

438 Ruskin Rd, Buffalo, NY 14226

Frederick Harris Nichols

Estate, Business

Status: Licensed: 63 Years

CONTACT

116 Washington Hwy, Buffalo, NY 14226

Harry F. Mooney

Litigation, Estate Planning, Business & Trade, Products Liability

Status:

CONTACT

1300 Liberty Building, Buffalo, NY 14202

Philip Halpern

Trusts, Civil Rights

Status: Licensed: 48 Years

CONTACT

524 O'Brien Hall, Buffalo, NY 14260

800-814-6700

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LEGAL TERMS

AB TRUST

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of... (more...)

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of the property goes to the beneficiaries named in the trust -- commonly, the grown children of the couple -- with the crucial condition that the surviving spouse has the right to use the property for life and is entitled to any income it generates. The surviving spouse may even be allowed to spend principal in certain circumstances. When the surviving spouse dies, the property passes to the trust beneficiaries. It is not considered part of the second spouse's estate for estate tax purposes. Using this kind of trust keeps the second spouse's taxable estate half the size it would be if the property were left directly to the spouse. This type of trust is also known as a bypass or credit shelter trust.

IN TERROREM

Latin meaning 'in fear.' This phrase is used to describe provisions in contracts or wills meant to scare a person into complying with the terms of the agreement... (more...)

Latin meaning 'in fear.' This phrase is used to describe provisions in contracts or wills meant to scare a person into complying with the terms of the agreement. For example, a will might state that an heir will forfeit her inheritance if she challenges the validity of the will. Of course, if the will is challenged and found to be invalid, then the clause itself is also invalid and the heir takes whatever she would have inherited if there were no will.

BYPASS TRUST

A trust designed to lessen a family's overall estate tax liability. An AB trust is the most popular kind of bypass trust.

PERSONAL PROPERTY

All property other than land and buildings attached to land. Cars, bank accounts, wages, securities, a small business, furniture, insurance policies, jewelry, p... (more...)

All property other than land and buildings attached to land. Cars, bank accounts, wages, securities, a small business, furniture, insurance policies, jewelry, patents, pets and season baseball tickets are all examples of personal property. Personal property may also be called personal effects, movable property, goods and chattel, and personalty. Compare real estate.

PUBLIC ADMINISTRATOR

Someone appointed by a probate court to oversee probate proceedings when a person dies without a will or heirs, and his or her property is expected to pass to t... (more...)

Someone appointed by a probate court to oversee probate proceedings when a person dies without a will or heirs, and his or her property is expected to pass to the state. Some states have public administrators who are responsible for temporarily preserving the assets of an estate if there are disputes about specific provisions in the will or about who will be appointed the regular administrator.

DEVISEE

A person or entity who inherits real estate under the terms of a will.

ESTATE TAXES

Taxes imposed by the state or federal government on property as it passes from the dead to the living. All property you own, whatever the form of ownership, and... (more...)

Taxes imposed by the state or federal government on property as it passes from the dead to the living. All property you own, whatever the form of ownership, and whether or not it goes through probate after your death, is subject to federal estate tax. Currently, however, federal estate tax is due only if your property is worth at least $2 million when you die. The estate tax is scheduled to be repealed for one year, in 2010, but Congress will probably make the repeal (or a very high exempt amount) permanent. Any property left to a surviving spouse (if he or she is a U.S. citizen) or a tax-exempt charity is exempt from federal estate taxes. Many states now also impose their own estate taxes or inheritance taxes.

FINAL BENEFICIARY

The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jan... (more...)

The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jane receives income for the duration of her life. Their daughter, the final beneficiary, receives the trust principal after Jane's death.

MARITAL LIFE ESTATE TRUST

See AB trust.

SAMPLE LEGAL CASES

Step-Murphy, LLC v. B&B Brothers Real Estate Corp.

In 1986 Markatos Realtors, Inc. (hereinafter Markatos), Rutger's immediate predecessor in interest, along with Brookside Park Properties, Inc., the defendant's predecessor in interest, executed a written indenture providing, among other things, for mutual easements designating 12 ...

Colasacco v. Robert E. Lawrence Real Estate

In October 2002 the defendant Christopher DiCorato, a real estate agent employed by the defendant Robert E. Lawrence Real Estate (hereinafter Lawrence, and hereinafter together the defendants), met with the plaintiffs and showed them a parcel of vacant property that was ...

Kerusa Co. LLC v. W10Z/515 Real Estate Ltd. Partnership

In any event, plaintiff fails, as a matter of law, to demonstrate any injury for which it is entitled to hold defendant sponsors liable. Although the purchase agreement obligated defendant sponsors to provide plaintiff with a building and unit constructed "in a good and workman-like ...

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Ransomville Estate Lawyer, New York, page 2

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Richard Roger Boorman

Robert Andrew Biltekoff

Edward John Carland

Philip A. Augustino

Steven I-Kang Yeh

Kelly A. Feron

Ronald Albert Huebsch

Frederick Harris Nichols

Harry F. Mooney

Philip Halpern

TIPS

LEGAL TERMS

AB TRUST

IN TERROREM

BYPASS TRUST

PERSONAL PROPERTY

PUBLIC ADMINISTRATOR

DEVISEE

ESTATE TAXES

FINAL BENEFICIARY

MARITAL LIFE ESTATE TRUST

SAMPLE LEGAL CASES

Step-Murphy, LLC v. B&B Brothers Real Estate Corp.

Colasacco v. Robert E. Lawrence Real Estate

Kerusa Co. LLC v. W10Z/515 Real Estate Ltd. Partnership

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