Continued Enjoyment of Property Leads to Disregard of FLPs

Business Valuation UpdateVol. 10 No. 6
Legal and Court Case Update
June 2004

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estate and gift taxation
estate tax
Estate of Abraham v. Commissioner (I)
T.C. Memo 2004-39, 2004 Tax Ct. Memo LEXIS 41
February 18, 2004
US
Federal Court
United States Tax Court
Brendan J. Shea
Michael Lipof (for estate)
Ruwe

Summary

The issue in this estate tax case was whether three family limited partnerships (FLPs) should be respected for estate tax purposes.

See Also

Estate of Abraham v. Commissioner (I)

Full Text of Court Cases
February 18, 2004

At issue is the inclusion of certain properties in the gross estate which decedent had transferred while alive but from which retained generated income.