Estate wins 2036 (a) challenge; FLPs did more than "recycle value"`

Business Valuation UpdateVol. 10 No. 2
Legal and Court Case Update
February 2004

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2329 Men's and Boys' Clothing, NEC
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estate and gift taxation
estate tax
Estate of Stone v. Commissioner
T.C. Memo 2003-309, 2003 Tax Ct. Memo LEXIS 312
November 7, 2003
US
Federal Court
United States Tax Court
Chiechi

Summary

The only issue in these consolidated cases was whether assets owned by each of five family limited partnerships (FLPs) were includible in the gross estates of Mr. and Mrs. Stone under I.R.C.

See Also

Estate of Stone v. Commissioner

Full Text of Court Cases
November 7, 2003

At issue is the inclusion of assets of five various family limited partnerships in the gross estates of Mr. and Ms. Stone under section(s) 2036 and 2044.