Abstract

http://ssrn.com/abstract=2071287
 
 

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Wandering Far Afield with Defined Value Clauses


Wendy C. Gerzog


University of Baltimore - School of Law

May 31, 2012

Tax Notes, Vol. 135, No. 9, 2012

Abstract:     
The Wandry decision extends the application of defined value clauses beyond those family limited partnership cases that transfer any excess value to a charity. In Wandry, the Tax Court reads Procter narrowly and ignores the fundamental rationale of Robinette.

Number of Pages in PDF File: 6

Keywords: Defined Value Clauses, gift tax, family LLC, FLP, Wandry, Procter, Robinette

JEL Classification: K34, H20, H24

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Date posted: June 2, 2012  

Suggested Citation

Gerzog, Wendy C., Wandering Far Afield with Defined Value Clauses (May 31, 2012). Tax Notes, Vol. 135, No. 9, 2012. Available at SSRN: http://ssrn.com/abstract=2071287

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)
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