Holman: The FLP's New Clothes
Wendy C. Gerzog
University of Baltimore - School of Law
September 22, 2008
Tax Notes, Vol. 120, No. 12, 2008
The article discusses Holman, a recent Tax Court decision involving the valuation of gifts of FLP interests.
Number of Pages in PDF File: 6
Keywords: Holman, FLP, family limited partnerships, valuation, indirect gift, section 2703, Shepherd, Senda, Amlie
JEL Classification: H20, H29, K34Accepted Paper Series
Date posted: September 22, 2008
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