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Linton Family LLC and the Step Transaction Doctrine

4 Pages Posted: 2 Dec 2009  

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: November 30, 2009

Abstract

This article discusses Linton, a district court decision about a family limited liability company, indirect gifts, and the step transaction doctrine.

Keywords: Family LLC, indirect gift, nonmarketability discount, step transaction doctrine, Linton

JEL Classification: H20, H29, K34

Suggested Citation

Gerzog, Wendy C., Linton Family LLC and the Step Transaction Doctrine (November 30, 2009). Tax Notes, Vol. 125, No. 9, 2009. Available at SSRN: https://ssrn.com/abstract=1515978

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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