Estate of Hillgren v. Commissioner

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March 3, 2004

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estate and gift taxation
estate tax
Estate of Hillgren v. Commissioner
T.C. Memo. 2004-46, 2004 Tax Ct. Memo. LEXIS 48
US
Federal Court
United States Tax Court
Hieu C. Nguyen
Carsten Hoffman (for estate) <br> Raynor Klaris, ASA (for IRS) <br> John A. Thomson, ASA (for IRS)
Cohen

Summary

At issue is the validity of discounts applied taking into consideration a business loan agreement.
Estate of Hillgren v. Commissioner
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See Also

Tax Court Disregards FLP That Taxpayer Disregarded

Legal and Court Case Update
May 2004

The issues in this estate tax case were whether the court should disregard a family limited partnership (FLP) under IRC Section 2036(a) and the fair market value of the assets of the partnership.