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Another Turn with Turner

3 Pages Posted: 26 Sep 2012  

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: September 25, 2012

Abstract

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

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

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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