FLP Disregarded Where Decedent Retains Insufficient Funds

Business Valuation UpdateVol. 11 No. 8
Legal and Court Case Update
August 2005

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estate and gift taxation
Estate of Bigelow v. Commissioner (I)
T.C. Memo. 2005-65
March 30, 2005
US
Federal Court
United States Tax Court
Joseph F. Moore
Colvin

Summary

In this estate tax case, the issue was whether the value of real property transferred to a family limited partnership (FLP) was included in Bigelow’s (decedent’s) gross estate.

See Also

Estate of Bigelow v. Commissioner (I)

Full Text of Court Cases
March 30, 2005

In this estate tax case, the issue was whether the value of real property transferred to a family limited partnership (FLP) was included in Bigelow’s (decedent’s) gross estate.