Post by Sapphire Capital on Aug 26, 2008 20:52:21 GMT 4
Tax Court FLP Confusion: Mirowski
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 120, No. 3, 2008
Abstract:
The article critiques the Tax Court's latest family limited partnership case, Mirowski, as well as the court's Bongard test, which is applied to determine whether or not an FLP falls within the bona fide sales exception of section 2036.
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 120, No. 3, 2008
Abstract:
The article critiques the Tax Court's latest family limited partnership case, Mirowski, as well as the court's Bongard test, which is applied to determine whether or not an FLP falls within the bona fide sales exception of section 2036.