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Holman: The FLP's New Clothes

6 Pages Posted: 22 Sep 2008  

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: September 22, 2008

Abstract

The article discusses Holman, a recent Tax Court decision involving the valuation of gifts of FLP interests.

Keywords: Holman, FLP, family limited partnerships, valuation, indirect gift, section 2703, Shepherd, Senda, Amlie

JEL Classification: H20, H29, K34

Suggested Citation

Gerzog, Wendy C., Holman: The FLP's New Clothes (September 22, 2008). Tax Notes, Vol. 120, No. 12, 2008. Available at SSRN: https://ssrn.com/abstract=1271884

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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