Estate wins 2036 (a) challenge; FLPs did more than "recycle value"`
The only issue in these consolidated cases was whether assets owned by each of five family limited partnerships (FLPs) were includible in the gross estates of Mr. and Mrs. Stone under I.R.C.
Estate of Stone v. Commissioner
At issue is the inclusion of assets of five various family limited partnerships in the gross estates of Mr. and Ms. Stone under section(s) 2036 and 2044.