Transfers of Stock to Business Trusts Not Included in Decedent’s Gross Estate

Business Valuation UpdateVol. 11 No. 7
Legal and Court Case Update
July 2005

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
estate tax, bona fide sale
Estate of Schutt v. Commissioner
T.C. Memo 2005-126; 2005 Tax Ct. Memo LEXIS 126
May 26, 2005
US
Federal Court
United States Tax Court
Gerald A. Thorpe, John W. Porter, Michael R. Stein, W. Donald Sparks II
Stephen J. Dinneen (for estate)
Wherry

Summary

Schutt, I, Business Trust (Schutt I) and Schutt, II, Business Trust (Schutt II), both Delaware business trusts, were formed in 1998.

See Also

Estate of Schutt v. Commissioner

Full Text of Court Cases
May 26, 2005

Schutt, I, Business Trust (Schutt I) and Schutt, II, Business Trust (Schutt II), both Delaware business trusts, were formed in 1998.