Smith v. U.S. (II)

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July 22, 2005

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1731 Electrical Work
estate and gift taxation
Smith v. U.S. (II)
No. 02-264-ERIE (W.D. PA 2005)
US
Federal Court
Pennsylvania
United States District Court
Baxter

Summary

A Magistrate for the U.S. District Court of the Western District of Pennsylvania granted a motion for summary judgment applying of sec. 2703 to disregard a buy-sell provision in a FLP agreement, and thus, disregard the valuation decrement occasioned by th ...
Smith v. U.S. (II)
PDF, Size: 78 KB

See Also

Favorable Buy-Sell Provision Disregarded Where Decedent Controlled FLP in Life

Legal and Court Case Update
July 22, 2005

A Magistrate for the U.S. District Court of the Western District of Pennsylvania granted a motion for summary judgment applying of sec. 2703 to disregard a buy-sell provision in a FLP agreement, and thus, disregard the valuation decrement occasioned by th ...