Transfer of Residence to Partnership Disregarded Under Sec. 2036

Business Valuation Update BVLaw
Legal and Court Case Update
February 28, 2006

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estate and gift taxation
Estate of Lorrain C. Disbrow v. CIR
T.C. Memo. 2006-34
US
Federal Court
United States Tax Court
Marie E. Small, Terrence E. Smolev
Laro

Summary

The Tax Court determined that sec. 2036(a) applied to recapture of the value of a residence transferred to a general partnership and leased to the decedent.

See Also

Estate of Lorrain C. Disbrow v. CIR

Full Text of Court Cases
February 28, 2006

The Tax Court determined that sec. 2036(a) applied to recapture of the value of a residence transferred to a general partnership and leased to the decedent where the decedent’s relationship to the residence did not materially change after the transfer, th ...