Knight v. Commissioner

Full Text of Court Cases
November 30, 2000
6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation

Knight v. Commissioner
2000 U.S. Tax Ct. LEXIS 88, 115 T.C. No. 36, 267, 290
Federal Court
United States Tax Court


Business Valuation and Taxes: Procedure, Law and Perspective ...
Knight v. Commissioner
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See Also

FLPs Shall Not Be Disregarded for Gift Tax Purposes

In this case, the Tax Court determined that a Texas family limited partnership could not be ignored for valuation purposes and that § 2704(b) did not apply.