Rector and Gore: Two Recent FLP Cases

3 Pages Posted: 4 Mar 2008

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Abstract

Rector and Gore are two recent family limited partnership (FLP) memorandum opinions from the Tax Court. In both cases, the coveted FLP marketability and minority discounts eluded the estates.

Keywords: family limited partnership, FLP, estate planning, estate tax, section 2036, Gore, Rector, valuation, discount, bona fide sales

Suggested Citation

Gerzog, Wendy C., Rector and Gore: Two Recent FLP Cases. Tax Notes, Vol. 118, No. 10, 2008. Available at SSRN: https://ssrn.com/abstract=1101273

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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