Rector and Gore: Two Recent FLP Cases
3 Pages Posted: 4 Mar 2008
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
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