Assets transferred to FLP part of estate

Business Valuation UpdateVol. 6 No. 12
Legal and Court Case Update
December 2000
6514 Operators of Dwellings Other Than Apartment Buildings
531110 Lessors of Residential Buildings and Dwellings
estate and gift taxation
estate tax, fair market value (FMV), bona fide sale

Estate of Reichardt v. Commissioner
114 T.C. 144, 114 T.C. No. 9, 2000 U.S. Tax Ct. LEXIS 8
March 1, 2000
US
Federal Court
United States Tax Court
James R. Parks (for estate)<br>Francis X. Burns (for IRS)
Colvin

Summary

Prior to his death, decedent transferred his life interest in his residence, rental properties and other real properties, and investment accounts to the Reichardt Family Trust and Reichardt ...

See Also

Estate of Reichardt v. Commissioner