Miller: Effective FLP Line Drawing

4 Pages Posted: 12 Oct 2009

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: September 21, 2009


Miller is a decision on family limited partnerships (FLPs) with effective line drawing. The case is particularly helpful to distinguish the types of investment activities that constitute an acceptable nontax purpose under the Bongard criteria. The opinion further provides some guidelines on the factors of age, health, and FLP payment of estate tax liabilities to determine the applicability of section 2036 and its bona fide sales exception.

Keywords: FLP, family limited partnership, estate tax, Miller, section 2036, bona fide sales exception, discounts

JEL Classification: H2, H29, H20, K34

Suggested Citation

Gerzog, Wendy C., Miller: Effective FLP Line Drawing (September 21, 2009). Tax Notes, Vol. 124, No. 12, 2009. Available at SSRN:

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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