Good News on FLP and LLC Planning—Appraisals Have Value!

Business Valuation UpdateVol. 14 No. 5
Legal and Court Case Update
May 2008
6794 Patent Owners and Lessors
estate and gift taxation

Estate of Mirowski v. Commissioner
T.C. Summ. Op. 2008-74
March 26, 2008
US
Federal Court
Federal
United States Tax Court
Albert H. Turkus, Brian L. Alpert, Bryon A. Christensen, J. Craig Young, John P. Marston, Sidney J. Silver, Warren P. Simonsen, William J. Gregg
Curtis R. Kimball (taxpayer); David Fuller (IRS)
Chiechi

Summary

Tax court upholds near-death transfers of family limited partnership.

See Also

Estate of Mirowski v. Commissioner

Tax court upholds near-death transfers of family limited partnership.