Tax Court Rules on Remand That IRC Section 2036 Applies

Business Valuation UpdateVol. 9 No. 7
Legal and Court Case Update
July 2003

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estate and gift taxation
family limited partnership (FLP), estate tax
Estate of Strangi v. Commissioner (III)
115 T.C. 478, 115 T.C. No. 35, 2000 U.S. Tax Ct. LEXIS 89
May 20, 2003
US
Federal Court
United States Tax Court
Cohen

Summary

The original Tax Court ruling in this case was Estate of Strangi v. Commissioner, 115 T.C. No. 35 (U.S. Tax Ct. Nov. 30, 2000).

See Also

Estate of Strangi v. Commissioner (III)

Full Text of Court Cases
May 20, 2003

Issue on remand is whether the value of property transferred is includable in his gross estate pursuant to section 2036(a).