Another Turn with Turner
Wendy C. Gerzog
University of Baltimore - School of Law
September 25, 2012
Tax Notes, Vol. 136, No. 13, 2012
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, K34Accepted Paper Series
Date posted: September 26, 2012
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