Turner v. Commissioner

Full Text of Court Cases
September 1, 2004
estate and gift taxation

Turner v. Commissioner
2004 U.S. App. LEXIS 18473
Federal Court
3rd Circuit
United States Court of Appeals


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

See Also

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

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.