Tax Court FLP Confusion: Mirowski

4 Pages Posted: 22 Jul 2008

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: July 21, 2008

Abstract

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

Gerzog, Wendy C., Tax Court FLP Confusion: Mirowski (July 21, 2008). Tax Notes, Vol. 120, No. 3, 2008. Available at SSRN: https://ssrn.com/abstract=1164162

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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