Estate of Lorrain C. Disbrow v. CIR

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Full Text of Court Cases
February 28, 2006
estate and gift taxation

Estate of Lorrain C. Disbrow v. CIR
T.C. Memo. 2006-34
US
Federal Court
United States Tax Court
Marie E. Small, Terrence E. Smolev
Laro

Summary

The Tax Court determined that sec. 2036(a) applied to recapture of the value of a residence transferred to a general partnership and leased to the decedent where the decedent’s relationship to the residence did not materially change after the transfer, th ...
Estate of Lorrain C. Disbrow v. CIR
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See Also

Transfer of Residence to Partnership Disregarded Under Sec. 2036

The Tax Court determined that sec. 2036(a) applied to recapture of the value of a residence transferred to a general partnership and leased to the decedent.