Tax Court Takes Novel Approach to DLOM Holding Period in Holman

Business Valuation UpdateVol. 14 No. 7
Legal and Court Case Update
July 2008

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6733 Trusts, Except Educational, Religious, and Charitable
estate and gift taxation
Holman v. Commissioner (I)
130 T.C. No. 12
May 27, 2008
US
Federal Court
Federal
United States Tax Court
John W. Porter
Troy D. Ingham (taxpayers); Francis X. Burns (IRS)
Halpern

Summary

U.S. Tax Court takes an unusual approach to DLOM, holding periods, in attack on family limited partnership.

See Also

Holman v. Commissioner (I)

Full Text of Court Cases
May 27, 2008

U.S. Tax Court takes an unusual approach to DLOM, holding periods, in attack on family limited partnership.