Estate of Korby v. Commissioner

BVLaw
Full Text of Court Cases
May 10, 2005

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (6,086 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
estate and gift taxation
family limited partnership (FLP), estate tax, section 2036
Estate of Korby v. Commissioner
T.C. Memo 2005-103; 2005 Tax Ct. Memo LEXIS 102
US
Federal Court
United States Tax Court
David W. Johnson, Helen H. Keuning, James A. Beitz
Paul R. Kenworthy, C.F.P. (for estate)
Goeke

Summary

In this estate tax case, the issue was whether the value of assets contributed to a family limited partnership (FLP) was includable in the decedent's gross estate; the Tax Court held it was.
Estate of Korby v. Commissioner
PDF, Size: 36 KB

See Also

Another FLP Bites the 2036 Bullet

Legal and Court Case Update
September 2005

In this estate tax case, the issue was whether the value of assets contributed to a family limited partnership (FLP) was includable in the decedent’s gross estate; the Tax Court held it was.