Estate of Harper v. Commissioner

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May 15, 2002

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estate and gift taxation
estate tax, internal revenue service (IRS)
Estate of Harper v. Commissioner
T.C. Memo 2002-121, 2002 Tax Ct. Memo LEXIS 127
US
Federal Court
United States Tax Court
Clint Cronkite, CPA, ASA
Nims

Summary

Tax Court ruled that 100 percent of the property within the partnership, despite the fact that the partnership was validly formed, was includable in the gross estate under Sec. 2036 (a).
Estate of Harper v. Commissioner
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See Also

Assets of Valid Partnership Included in Gross Estate

Legal and Court Case Update
July 2002

Tax Court ruled that 100% of the property within the partnership, despite the fact that the partnership was validly formed, was includable in the gross estate under Sec. 2036 (a).