Assets of Valid Partnership Included in Gross Estate

Business Valuation UpdateVol. 8 No. 7
Legal and Court Case Update
July 2002

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estate and gift taxation
estate tax, internal revenue service (IRS)
Estate of Harper v. Commissioner
T.C. Memo 2002-121, 2002 Tax Ct. Memo LEXIS 127
May 15, 2002
US
Federal Court
United States Tax Court
Clint Cronkite, CPA, ASA
Nims

Summary

Tax Court ruled that 100% of the property within the partnership, despite the fact that the partnership was validly formed, was includable in the gross estate under Sec. 2036 (a).

See Also

Estate of Harper v. Commissioner

Full Text of Court Cases
May 15, 2002

Tax Court ruled that 100 percent of the property within the partnership, despite the fact that the partnership was validly formed, was includable in the gross estate under Sec. 2036 (a).