Tax Court FLP Confusion: Mirowski
4 Pages Posted: 22 Jul 2008
Date Written: July 21, 2008
The article critiques the Tax Court's latest family limited partnership case, Mirowski, as well as the court's Bongard test, which is applied to determine whether or not an FLP falls within the bona fide sales exception of section 2036.
Keywords: family limited partnership, FLP, Mirowski, section 2036, Bongard test, estate tax, gift tax
JEL Classification: K34
Suggested Citation: Suggested Citation