Sec. 2036 Exception Requires Case-By-Case Analysis

Business Valuation Update BVLaw
Legal and Court Case Update
October 3, 2005
6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
estate tax, federal rules of evidence (FRE)

Keller v. United States (I)
2005 U.S. Dist. LEXIS 25682
Federal Court
United States District Court


The U.S. District Court for the Southern District of Texas denied the government’s motion for summary judgment on the issue of the applicability of sec. 2036 to look through a FLP.

See Also

Keller v. United States (I)

In this estate tax case, portions of an appraisal report were challenged as inadmissible.