Estate of Harper and Section 2036: All FLP Assets Included in Decedent's Gross Estate

BVResearch Pro
Willamette Insights
November 1, 2002
Tim Meinhart
Ilya Shulman

Summary

In the Estate of Morton B. Harper v. Commissioner, T.C. Memo 2001-121 (May 15, 2002), the Tax Court concluded that the property contributed by Morton B. Harper (the ôdecedentö) to a family limited partnership (FLP) was includable in his gross estate. Th ...
Estate of Harper and Section 2036: All FLP Assets Included in Decedent's Gross Estate
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