Turner v. Commissioner

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September 1, 2004

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estate and gift taxation
Turner v. Commissioner
2004 U.S. App. LEXIS 18473
US
Federal Court
3rd Circuit
United States Court of Appeals
Scirica

Summary

This issue in this case is the court's denial of FLP recognition.

See Also

FLPs Disregarded—2036(a)(1) Applied Once Again!

Legal and Court Case Update
October 2004

This appeal to the 3rd Circuit from the Tax Court, Estate of Thompson v. Commissioner, T.C. Memo. 2002-246, is another of the ongoing litigation efforts of IRS to destroy family limited partnerships as an estate planning plan.