Estate of Jorgensen v. Commissioner

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March 26, 2009

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
federal taxation
Estate of Jorgensen v. Commissioner
2009 WL 7920771 (U.S. Tax Ct.)
US
Federal Court
United States Tax Court
Chong S Hong, Dennis I Leonard, Jeffrey L Heinkel, John F Ramsbacher, John W Prokey, Matthew A Mendizabal
Haines

Summary

Tax Court finds not one factor supporting a legitimate, nontax business purpose for family limited partnerships funded with over $2 million in largely untraded marketable securities.
Estate of Jorgensen v. Commissioner
PDF, Size: 84 KB

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Legal and Court Case Update
June 2009

Tax Court finds not one factor supporting a legitimate, nontax business purpose for family limited partnerships funded with over $2 million in largely untraded marketable securities.