Another Turn with Turner

Gerzog, Wendy

Abstract

Download This Paper | Share | Email |Add to Briefcase

Another Turn with Turner

Wendy C. Gerzog

University of Baltimore - School of Law

September 25, 2012

Tax Notes, Vol. 136, No. 13, 2012

Abstract:
In its latest Estate of Turner opinion, the Tax Court decided whether a pecuniary formula marital deduction clause could shield the inclusion of family limited partnership assets in the decedent's estate.

Number of Pages in PDF File: 3

Keywords: estate tax, defined value clause, marital deduction, family limited partnership, FLP

JEL Classification: H29, K34

Accepted Paper Series

Download This Paper

Date posted: September 26, 2012

Suggested Citation

Gerzog, Wendy C., Another Turn with Turner (September 25, 2012). Tax Notes, Vol. 136, No. 13, 2012. Available at SSRN: http://ssrn.com/abstract=2151219

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)