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February 16, 2006
Gerzog on 8th Circuit's Senda FLP Decision
Wendy C. Gerzog (Baltimore) has published Return to Senda: Order Determinative for FLPs Discounts, 110 Tax Notes 791 (Feb. 13, 2006), also available on the Tax Analysts web site as Doc 2006-1385, 2006 TNT 30-40. The article discusses the Eighth Circuit's recent Senda decision, in which the court held that the taxpayers' stock transfers to two family limited partnerships, together with their transfer of the partnership interests to the children or trusts benefiting them, were indirect gifts of the stock to the children.
February 16, 2006 in New Cases, Scholarship, Tax Analysts | Permalink
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The TaxProf this morning pulls an analysis of the Senda case from behind the Tax Analysts firewall. The Senda taxpayer... [Read More]
Tracked on Feb 16, 2006 7:53:13 AM
