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Taxation & Estate Planning

: TaxProf Blog

Gerzog: Miller -- Effective FLP Line Drawing

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Wendy C. Gerzog (Baltimore) has posted Miller: Effective FLP Line Drawing, 124 Tax Notes 1273 (Sept. 21, 2009), on SSRN. Here is the abstract: Miller [Estate of Miller v. Commissioner, T.C. Memo. 2009-119] is a decision on family limited partnerships (FLPs) with effective line drawing. The case is particularly helpful...

Full post as published by TaxProf Blog on September 28, 2009 (boomark / email).

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