Bianca Gross v. Commissioner

BVLaw
Full Text of Court Cases
September 29, 2008
6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
federal taxation
estate and gift tax, family limited partnership (FLP), discount for lack of marketability (DLOM)

Bianca Gross v. Commissioner
2008 WL 4388277 (U.S. Tax Ct.)
US
Federal Court
United States Tax Court
Jeffrey M. Marks
unnamed
Halpern

Summary

Tax Court accepts stipulated 35% DLOM after finding that FLP funding and transfer is not an indirect gift.
Gross v. Commissioner
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See Also

IRS and Taxpayer Agree to 35% DLOM—If FLP Transfers Pass ‘Indirect Gift’ Tests

Tax Court accepts stipulated 35% DLOM after finding that FLP funding and transfer is not an indirect gift.