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Mercer Capital (and QMDM) wins discounts in new FLP case

Estate and gift tax valuations: insights from inside the IRS

Estate & Gift tax valuations with Trugman, Fishman, and Treharne

Major Victory for Taxpayer and Appraiser in Classic FLP Case

Taxpayer wins major, multimillion-dollar victory for appraisal of FLP assets in estate tax case, including court’s adoption of substantial discounts for lack of control and lack of marketability.

Murphy v. U.S.

Taxpayer wins major, multi-million dollar victory for appraisal of FLP assets in estate tax case, including court’s adoption of substantial discounts for lack of control and lack of marketability.

Court adopts 47.5% combined discounts in latest FLP case

Keller v. United States

Federal district court approves 47.5% combined discount for lack of marketability and lack of control for transfer of $250 million in FLP assets (investment bonds).

Latest FLP Case Lists ‘Bad Facts’ to Avoid

Tax Court disallows FLPs based on numerous bad facts, including poor drafting, delayed funding, and exchange of founder’s interests for a private annuity from the minority owners.

Estate of Hurford v. Commissioner

Tax Court disallows FLPs based on numerous bad facts, including poor drafting, delayed funding, and exchange of founder’s interests for a private annuity from the minority owners.

Tax Court Takes Novel Approach to DLOM Holding Period in Holman

U.S. Tax Court takes an unusual approach to DLOM, holding periods, in attack on family limited partnership.

Astleford Has It All: Latest Tax Court Case on FLP Discounts, Data, and More

In a lengthy opinion, the Tax Court considers the testimony of six appraisal experts, four for the taxpayer and two for the Internal Revenue Service.

Good News on FLP and LLC Planning—Appraisals Have Value!

Tax court upholds near-death transfers of family limited partnership.

Holman v. Commissioner (I)

U.S. Tax Court takes an unusual approach to DLOM, holding periods, in attack on family limited partnership.

Astleford v. Commissioner

Sure-to-be important Tax Court case focuses on FLP Discounts, 'tiered' discounts, REITs, and more.

Can You Take it With You? State Supreme Court

Kansas Supreme Court revisits Family Limited Partnership discounts case, and offers "contours of guidance."

Estate of Mirowski v. Commissioner

Tax court upholds near-death transfers of family limited partnership.

Another Bad Facts FLP—and Why Appraisers Should Care

What appraisers should know about another "bad facts" FLP.

In the Matter of the Estate of Norman B. Hjersted (II)

Kansas Supreme Court revisits Family Limited Partnership discounts case, and offers "contours of guidance."

Jelke Overruled: 11th Circuit Approves 100% Discount for Imbedded Capital Gains

11th Circuit rejects Jelke and adopts dollar-for-dollar discount for contingent capital gains tax liability.

Estate of Rector v. Commissioner

What appraisers should know about another "bad facts" FLP.

Litman a New Landmark Among Cases Considering Restricted Stock Discounts

Federal Court of Claims prefers option-pricing models to quantify marketability discounts for large block of restricted internet stock.

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