1st Circuit Affirms FLP Case Against Taxpayer

Business Valuation UpdateVol. 11 No. 7
Legal and Court Case Update
July 2005

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estate and gift taxation
family limited partnership (FLP), discount for lack of marketability (DLOM), estate tax, fair market value (FMV), minority discount
Estate of Abraham v. Commissioner (II)
2005 U.S. App. LEXIS 9540
May 25, 2005
US
Federal Court
1st Circuit
United States Court of Appeals
Brendan J. Shea
Michael Lipof (for estate)
Lynch

Summary

The 1st Circuit affirmed all aspects of a Tax Court determination unfavorable to the estate of Ida Abraham (the Estate).

See Also

Estate of Abraham v. Commissioner (II)

Full Text of Court Cases
May 25, 2005

The First Circuit affirmed all aspects of a Tax Court determination unfavorable to the estate of Ida Abraham (the Estate).