Smith v. U.S. (I)

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June 30, 2004

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8011 Offices and Clinics of Doctors of Medicine
estate and gift taxation
Smith v. U.S. (I)
No. 02-264 (W.D. Penn. 2004)
US
Federal Court
Pennsylvania
United States District Court
Baxter

Summary

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’

Legal and Court Case Update
November 2004

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

Smith v. U.S. (I)

Legal and Court Case Update
June 30, 2004

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