Estate of Bigelow v. Commissioner (II)

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September 14, 2007

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
Estate of Bigelow v. Commissioner (II)
2007 U.S. App. LEXIS 22030
US
Federal Court
9th Circuit
United States Court of Appeals
Michael J. Haungs
none
Gould

Summary

Court denies discount for family limited partnership in estate tax case where FLP made funds available to decedent and failed to observe partnership formalities and legitimate business.
Estate of Bigelow v. Commissioner (II)
PDF, Size: 65 KB

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37% Discount Denied in Poorly Executed FLP

Legal and Court Case Update
November 2007

Court denies discount for family limited partnership in estate tax case where FLP made funds available to decedent and failed to observe partnership formalities and legitimate business.