Heckerman v. Commissioner

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July 27, 2009

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6798 Real Estate Investment Trusts
531110 Lessors of Residential Buildings and Dwellings
federal taxation
Heckerman v. Commissioner
2009 WL 2240326 (W. D. Wash)
US
Federal Court
Washington
United States District Court
Coughenour

Summary

Court finds $2.5 million cash transfers to family limited company are indirect gifts, subject to gift tax for full value, excluding 58% marketability discounts.
Heckerman v. Commissioner
PDF, Size: 64 KB

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IRS Challenges Family LLC as Indirect Gift, Including 58% Marketability Discount

Legal and Court Case Update
October 2009

Court finds $2.5 million cash transfers to family limited company are indirect gifts, subject to gift tax for full value, excluding 58% marketability discounts.