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Thursday, September 27, 2012

Gerzog: Another Turn with Turner

Tax AnalystsWendy C. Gerzog (Baltimore), Another Turn with Turner, 136 Tax Notes 1613  (Sept. 24, 2012):

In its latest Estate of Turner opinion [138 T.C. No. 14 (Mar. 29, 2012)], the Tax Court decided whether a pecuniary formula marital deduction clause could shield the inclusion of family limited partnership assets in the decedent’s estate.

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