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July 23, 2008
Gerzog: Tax Court FLP Confusion: Mirowski
Wendy C. Gerzog (Baltimore) has published Tax Court FLP Confusion: Mirowski, 120 Tax Notes 263(7/21/08). Here is the abstract:
The article critiques the Tax Court's latest family limited partnership case, Mirowski [T.C. Memo. 2008-74 (3/26/08)], as well as the court's Bongard [124 T.C. 95 (2005)] test, which is applied to determine whether or not an FLP falls within the bona fide sales exception of section 2036.
July 23, 2008 in Scholarship | Permalink
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