Estate of Abraham v. Commissioner (I)

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Full Text of Court Cases
February 18, 2004
estate and gift taxation
estate tax

Estate of Abraham v. Commissioner (I)
T.C. Memo 2004-39, 2004 Tax Ct. Memo LEXIS 41
US
Federal Court
United States Tax Court
Brendan J. Shea
Michael Lipof (for estate)
Ruwe

Summary

At issue is the inclusion of certain properties in the gross estate which decedent had transferred while alive but from which retained generated income.
Estate of Abraham v. Commissioner (I)
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See Also

Continued Enjoyment of Property Leads to Disregard of FLPs

The issue in this estate tax case was whether three family limited partnerships (FLPs) should be respected for estate tax purposes.