Post by Sapphire Capital on Aug 13, 2008 22:41:52 GMT 4
Rector and Gore: Two Recent FLP Cases
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 118, No. 10, 2008
Abstract:
Rector and Gore are two recent family limited partnership (FLP) memorandum opinions from the Tax Court. In both cases, the coveted FLP marketability and minority discounts eluded the estates.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1101273_code243167.pdf?abstractid=1101273&mirid=4
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 118, No. 10, 2008
Abstract:
Rector and Gore are two recent family limited partnership (FLP) memorandum opinions from the Tax Court. In both cases, the coveted FLP marketability and minority discounts eluded the estates.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1101273_code243167.pdf?abstractid=1101273&mirid=4