No Built-In Gains Discount in FLP Valuation

Business Valuation Update BVLaw
Legal and Court Case Update
March 6, 2001

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0212 Beef Cattle, Except Feedlots
112111 Beef Cattle Ranching and Farming
estate and gift taxation
Estate of Jones v. Commissioner
2001 U.S. Tax Ct. LEXIS 11, 116 T.C. No. 11 (2001) 67, 199, 242, 243, 290
US
Federal Court
United States Tax Court
Charles L. Elliott, ASA (for estate)<br>Francis X. Burns (for IRS)
Cohen

Summary

This tax case concerned limited partnership interests gifted to family member partners.

See Also

Estate of Jones v. Commissioner

Full Text of Court Cases
March 6, 2001

Business Valuation and Taxes: Procedure, Law and Perspective ...