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
PDF, Size: 178 KB