Estate of Miller v. Commissioner

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May 27, 2009

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
federal taxation
Estate of Miller v. Commissioner
T.C. Memo 2009-119, 2009 WL 1472208 (U.S. Tax Ct.)
US
Federal Court
United States Tax Court
Adria S Price, Mark D Eblen, Miriam R Price
Goeke

Summary

Court finds initial transfer of funds to FLP qualifies for exclusion from the estate at discounted value, but second transfer does not, for lack of bona fide business purpose.
Estate of Miller v. Commissioner
PDF, Size: 66 KB

See Also

New FLP Case: Taxpayer’s First Asset Transfer Merits Discount, But Not Second

Legal and Court Case Update
August 2009

Court finds initial transfer of funds to FLP qualifies for exclusion from the estate at discounted value, but second transfer does not, for lack of bona fide business purpose.