Donald Trump’s Taxes & Probate Lawsuits – what you need to know

Donald Trump’s taxes, or, rather, his federal income tax returns, have been the center of attention, and the news. Can someone get a copy of your taxes in a Florida trust or estate case? The New York Times claims that Donald Trump filed for a $900 Million loss on his 1995 taxes, or, rather, his federal income tax return.  People involved in probate litigation in Florida may be asking their estate lawyer whether THEIR income taxes can be “discovered” . Well, here are three things to know about Florida estate lawsuits, and whether someone can get to see your tax returns.

1. Relevance! The central theme of all discovery in an estate lawsuit such as a will contest, at trial, is relevance.  Does a particular fact, or document, or testimony, or answer to a question on the witness stand, have a likelihood of proving, or disproving, a material fact.  Whether something is relevant or not will be determined by the judge at trial.  Relevant evidence comes in and non-relevant evidence generally stays out.  In the case of the New York Times article on Trump’s taxes, it’s not clear how they obtained the 1995 income tax return.   Ask any trust litigation lawyer in Florida, and they will tell you that sometimes a party to a trust lawsuit will attempt to obtain your income tax returns.  In estate lawsuits, the decedent’s income tax returns are often very relevant.  In trust lawsuits, the trust’s tax returns are often relevant, although whether a trustee’s, or a beneficiary’s, personal income tax returns are relevant is another story. Ask yourself: for what purpose are income tax returns sought in the Florida probate case?
2. Discovery is framed by the pleadings. The discovery process of a probate lawsuit, such as a lawsuit to overturn the Florida will, is “framed by the pleadings.”  There typically must be an allegation of some sort that justifies asking the other side for information, documents, and names and identities of people, witnesses and facts and circumstances.  However, remember that discovery is not limited by, or framed by, only “relevant” evidence.  In the discovery phases of your probate contest in Florida, the estate litigation attorneys may seek facts or information which may lead to admissible or relevant evidence.     Whether something is relevant or not is determined by the probate court judge at trial, when everyone knows why something (e.g.  a document, an oral statement, bank records, medical records of dementia)  is offered into evidence, and for what purpose.
3. Privacy & Privilege. Florida has a state Constitutional right to privacy which has been interpreted by District Courts of Appeal as applying to financial matters and documents.  Likewise, there are a number of communications which are privileged and not “discoverable” by the other side.  Knowing the extent of your privacy zone, and what privileges may, or may not, apply in your estate lawsuit, are important factors to keep in mind.Donald Trump’s taxes, or, rather, his federal income tax returns, have been the center of attention, and the news.   Can someone get a copy of your taxes in a Florida trust or estate case?