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
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, K34Accepted Paper Series
Date posted: December 2, 2009
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