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)
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See Also
37% Discount Denied in Poorly Executed FLP
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.