Summary
The U.S .Court of Appeals for the Fifth Circuit concluded that the Tax Court erred when it valued interests in a partnership as partnership interests rather than assignee interests. It determined that state law established the objective criteria for trea ...
Estate of Gordon B. McLendon (McLendon I) v. CIR
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See Also
Texas Law Trumps Tax Court
The U.S .Court of Appeals for the 5th Circuit concluded that the Tax Court erred when it valued interests in a partnership as partnership interests rather than assignee interests.