Smith v. U.S. (I)

Full Text of Court Cases
June 30, 2004
8011 Offices and Clinics of Doctors of Medicine
estate and gift taxation

Smith v. U.S. (I)
No. 02-264 (W.D. Penn. 2004)
Federal Court
United States District Court


A Magistrate for the U.S. District Court for the Western District of Pennsylvania determined on summary judgment that Sec. 2703(a) applied to disregard restrictions on the transfer of FLP interest contained in the FLP agreement. This was an issue of first ...
Smith v. U.S. (I)
PDF, Size: 37 KB

See Also

FLPs at Issue Under ‘Testamentary Device Test’

At issue in this estate tax case was the recognition of certain restrictions set out in the partnership agreement.

Smith v. U.S. (I)

This case was an order resulting from motions for summary judgment.