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Monday, July 23, 2007

Gerzog on Erickson: A Primer on FLPS

Wendy Gerzog (Baltimore) has posted Erickson: A Primer on FLPS, 116 Tax Notes 201 (7/16/07), on SSRN.  Here is the abstract:

The Tax Court teaches the "do's and don'ts" of FLPs through its step-by-step explanation of section 2036 and its application of that statute to the facts of Erickson, a recent decision [Estate of Erickson v. Commissioner, T.C. Memo. 2007-107 (4/30/07)] .

http://taxprof.typepad.com/taxprof_blog/2007/07/gerzog-on-erick.html

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