Estate of Bigelow v. Commissioner (I)

BVLaw
Full Text of Court Cases
March 30, 2005

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. (6,307 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
estate and gift taxation
Estate of Bigelow v. Commissioner (I)
T.C. Memo. 2005-65
US
Federal Court
United States Tax Court
Joseph F. Moore
Colvin

Summary

In this estate tax case, the issue was whether the value of real property transferred to a family limited partnership (FLP) was included in Bigelow’s (decedent’s) gross estate.
Estate of Bigelow v. Commissioner (I)
PDF, Size: 38 KB

See Also

FLP Disregarded Where Decedent Retains Insufficient Funds

Legal and Court Case Update
August 2005

In this estate tax case, the issue was whether the value of real property transferred to a family limited partnership (FLP) was included in Bigelow’s (decedent’s) gross estate.