3 Pages Posted: 26 Sep 2012
Date Written: September 25, 2012
In its latest Estate of Turner opinion, the Tax Court decided whether a pecuniary formula marital deduction clause could shield the inclusion of family limited partnership assets in the decedent's estate.
Keywords: estate tax, defined value clause, marital deduction, family limited partnership, FLP
JEL Classification: H29, K34
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Another Turn with Turner (September 25, 2012). Tax Notes, Vol. 136, No. 13, 2012. Available at SSRN: https://ssrn.com/abstract=2151219