Estate of Hurford v. Commissioner

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December 11, 2008

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
Estate of Hurford v. Commissioner
2008 WL 5203652 (U.S. Tax Ct.)
US
Federal Court
United States Tax Court
Gary R Shuler
[unnamed]
Holmes

Summary

Tax Court disallows FLPs based on numerous bad facts, including poor drafting, delayed funding, and exchange of founder’s interests for a private annuity from the minority owners.
Estate of Hurford v. Commissioner
PDF, Size: 176 KB

See Also

Latest FLP Case Lists ‘Bad Facts’ to Avoid

Legal and Court Case Update
February 2009

Tax Court disallows FLPs based on numerous bad facts, including poor drafting, delayed funding, and exchange of founder’s interests for a private annuity from the minority owners.