5 Pages Posted: 11 Sep 2006
In Amlie, the Tax Court held that the 1995 family settlement agreement (FSA) satisfied both the pre-section 2703 case law requirements as well as the additional requirements of the statute. While the Tax Court may well be correct in its conclusion that the 1995 FSA price was a fair one, there are some troubling aspects to the case.
Keywords: Valuation, 2703, Estate Tax, Amlie, Blount, Family Discord
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