Taxpayer Victory in 9th Circuit Family LLC Case

Business Valuation UpdateVol. 17 No. 5
Legal and Court Case Update
May 2011

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estate and gift taxation
Linton v. United States
2011 WL 182314 (C. A.9 (Wash))
January 21, 2011
US
Federal Court
Federal Circuit
United States Court of Appeals
Cory Johnson (appellant), Jonathan Cohen (appellee)
Zilly

Summary

9th Circuit reverses district court’s summary judgment in favor of the government in family LLC case, finding that the step transaction did not apply and remanding the case for findings regarding when the gift was transferred.

See Also

Linton v. United States

Full Text of Court Cases
January 21, 2011

Ninth Circuit reverses district court’s summary judgment in favor of the government in family LLC case, finding that the step transaction did not apply and remanding the case for findings regarding when the gift was transferred.