Estate of Abraham v. Commissioner (II)

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May 25, 2005

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estate and gift taxation
family limited partnership (FLP), discount for lack of marketability (DLOM), estate tax, fair market value (FMV), minority discount
Estate of Abraham v. Commissioner (II)
2005 U.S. App. LEXIS 9540
US
Federal Court
1st Circuit
United States Court of Appeals
Brendan J. Shea
Michael Lipof (for estate)
Lynch

Summary

The First Circuit affirmed all aspects of a Tax Court determination unfavorable to the estate of Ida Abraham (the Estate).
Estate of Abraham v. Commissioner (II)
PDF, Size: 58 KB

See Also

1st Circuit Affirms FLP Case Against Taxpayer

Legal and Court Case Update
July 2005

The 1st Circuit affirmed all aspects of a Tax Court determination unfavorable to the estate of Ida Abraham (the Estate).