Jorgensen: A Familiar FLP Story

Gerzog, Wendy C.

Abstract

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Jorgensen: A Familiar FLP Story

Wendy C. Gerzog

University of Baltimore - School of Law

July 6, 2009

Tax Notes, Vol. 124, No. 1, 2009

Abstract:
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, K34

Accepted Paper Series

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Date posted: July 6, 2009

Suggested Citation

Gerzog, Wendy C., Jorgensen: A Familiar FLP Story (July 6, 2009). Tax Notes, Vol. 124, No. 1, 2009. Available at SSRN: http://ssrn.com/abstract=1430345

Contact Information

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)