Lerch Early Attorneys Named to 2024 Best Lawyers in America
Multiple lawyers from several Lerch, Early & Brewer practices recently were selected by their peers for inclusion in The Best Lawyers in America® 2024. Four Lerch Early attorneys have been named to the Ones to Watch …

Disallowance by IRS of Charitable Deduction for Private Jet Upheld by Appeals Court for Lack of Substantiation
In Izen v. Commissioner of Internal Revenue, Joe Alfred Izen, Jr. (Izen) petitioned for a redetermination by the Tax Court after the Internal Revenue Service (IRS) determined that Izen had …

Lerch Early Welcomes 15 New Attorneys
Lerch, Early & Brewer is pleased to announce the addition of 15 new attorneys to the firm, bringing the total number of attorneys to 75 and bolstering a number of …

Wayne D. Eig
Overview Wayne Eig refers to himself as a business and tax lawyer for individuals and closely held entities, providing advice to clients involved in various business, investment, financial and succession …

Paula A. Calimafde
Overview Paula Calimafde serves individuals and businesses in estate planning, estate and trust administration, qualified retirement plans and tax law. Her knowledge and commitment to these areas is demonstrated by …

Tenth Circuit Affirms Deficiencies, Penalties for Offshore Income
Harrington v. Commissioner In Harrington v. Commissioner of Internal Revenue, George S. Harrington (Harrington) challenged tax deficiencies and fraud penalties assessed for tax years 2005 through 2010. The Internal Revenue …
10% Tax for Early Withdrawal from IRA is not a Penalty Requiring an IRS Supervisor’s Approval
Grajales v. Commissioner In Grajales v. Comm’r of Internal Revenue, the United States Court of Appeals for the Second Circuit addressed whether the ten percent exaction under Section 72(t) (Exaction) …

Lerch Early is one of MSBA’s 100% Law Firms
Lerch, Early & Brewer is proud to be recognized as one of the Maryland State Bar Association’s (MSBA) 100% Law Firms. The designation means that 100% of the lawyers at …

Lerch Early Attorneys Named to 2023 Maryland Super Lawyers List
Multiple Lerch Early attorneys have been selected for inclusion in the 2023 Maryland Super Lawyers and “Rising Stars” lists. Super Lawyers is a listing of outstanding lawyers from more than …
Revocation of Revocable Trust was Fraudulent Transfer
In JPMorgan Chase Bank, N.A. v. Winget, the United States Court of Appeals for the Sixth Circuit addressed whether Larry Winget (Winget) could revoke the Larry J. Winget Living Trust …