Estate of Armstrong v. United States

BVLaw
Full Text of Court Cases
January 15, 2002

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (4,472 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
5148 Fresh Fruits and Vegetables
424480 Fresh Fruit and Vegetable Merchant Wholesalers
estate and gift taxation
gift tax
Estate of Armstrong v. United States
277 F.3d 490, 2002 U.S. App. LEXIS 636
US
Federal Court
4th Circuit
United States Court of Appeals
Motz

Summary

The estate argued the "net gift doctrine," contending that the children's obligation to pay additional gift taxes as a condition of the gifts had substantially reduced the value of ...
Estate of Armstrong v. United States
PDF, Size: 65 KB

See Also

Net Gift Doctrine Not Applicable If Obligation Too Speculative

Legal and Court Case Update
May 2002

Decedent held a controlling interest in National Fruit Products Inc., a privately held corporation.