Amlie Feud

5 Pages Posted: 11 Sep 2006

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law


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

Suggested Citation

Gerzog, Wendy C., Amlie Feud. Tax Notes, Vol. 112, p. 877, September 4, 2006. 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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