Another Bad Facts FLP—and Why Appraisers Should Care

Business Valuation UpdateVol. 14 No. 2
Legal and Court Case Update
February 2008

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
Estate of Rector v. Commissioner
2007 Tax Ct. Memo LEXIS 384
December 13, 2007
US
Federal Court
United States Tax Court
Alan E. Staines, Daniel E. Post, Edwin C. Anderson Jr., Michael D. Maciel
Laro

Summary

What appraisers should know about another "bad facts" FLP.

See Also

Estate of Rector v. Commissioner

Full Text of Court Cases
December 13, 2007

What appraisers should know about another "bad facts" FLP.