Mark W. Senda and Michele Senda v. CIR (Senda II)

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January 6, 2006

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7261 Funeral Services and Crematories
estate and gift taxation
Mark W. Senda and Michele Senda v. CIR (Senda II)
No. 05-118 (8th Cir. 2006)
US
Federal Court
8th Circuit
United States Court of Appeals
Benton, Jr.

Summary

The U.S. Court of Appeals for the Eighth Circuit determined that a transfer of publicly stock to a family limited partnership (FLP) made close in time to a gift of FLP interests was an indirect gift of the pro rata share of the public stock for gift tax p ...
Mark W. Senda and Michele Senda v. CIR (Senda II)
PDF, Size: 35 KB

See Also

Standard Valuation Discounts Denied Where Limited Partnership Transaction Is Consolidated for Tax Purposes

Legal and Court Case Update
January 6, 2006

The U.S. Court of Appeals for the 8th Circuit determined that a transfer of public stock to a family limited partnership (FLP) made close in time to a gift of FLP interests was an indirect gift of the pro rata share of the public stock for gift tax purposes.