Tax Court Rules on Remand That IRC Section 2036 Applies

Business Valuation UpdateVol. 9 No. 7
Legal and Court Case Update
July 2003
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
Federal Court
United States Tax Court


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)

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