Linton Family LLC and the Step Transaction Doctrine

Gerzog, Wendy C.

Abstract

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Linton Family LLC and the Step Transaction Doctrine

Wendy C. Gerzog

University of Baltimore - School of Law

November 30, 2009

Tax Notes, Vol. 125, No. 9, 2009

Abstract:
This article discusses Linton, a district court decision about a family limited liability company, indirect gifts, and the step transaction doctrine.

Number of Pages in PDF File: 4

Keywords: Family LLC, indirect gift, nonmarketability discount, step transaction doctrine, Linton

JEL Classification: H20, H29, K34

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Date posted: December 2, 2009

Suggested Citation

Gerzog, Wendy C., Linton Family LLC and the Step Transaction Doctrine (November 30, 2009). Tax Notes, Vol. 125, No. 9, 2009. Available at SSRN: http://ssrn.com/abstract=1515978

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)