Summary
Eleventh Circuit rejects Jelke and adopts dollar-for-dollar discount for contingent capital gains tax liability.
Estate of Jelke v. Commissioner (II)
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See Also
Jelke Overruled: 11th Circuit Approves 100% Discount for Imbedded Capital Gains
11th Circuit rejects Jelke and adopts dollar-for-dollar discount for contingent capital gains tax liability.