Jorgensen: A Familiar FLP Story
Wendy C. Gerzog
University of Baltimore - School of Law
July 6, 2009
Tax Notes, Vol. 124, No. 1, 2009
Jorgensen provides a common FLP story with a familiar conclusion. Under section 2036, the estate did not receive those coveted FLP discounts and paid taxes on the full value of the assets transferred to their FLPs. The court presents a careful, logical, and well-reasoned decision that should provide guidance in the FLP area to taxpayers.
Number of Pages in PDF File: 4
Keywords: Jorgensen, FLP, family limited partnership, estate tax, discounts, section 2036
JEL Classification: H20, H29, K34Accepted Paper Series
Date posted: July 6, 2009
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