Summary
The Tax Court concluded that gifts were made when the decedent formed a family corporation to which she transferred a family farm. Her child and grandchildren also contributed less valuable assets. In return for their contribution, the decedent received p ...
Estate of Helen M. Trenchard v. CIR
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See Also
Tax Court Holds That a Portion of Contributions Made to a Family Farming Corporation Upon Its Formation Were Gifts to Younger Generations
The Tax Court concluded that gifts were made when the decedent formed a family corporation to which she transferred a family farm.