Paul L. Caron

Friday, September 26, 2008

Gerzog: Holman: The FLP's New Clothes

Wendy C. Gerzog (Baltimore) has posted Holman: The FLP's New Clothes, 120 Tax Notes 1215 (Sept. 22, 2008), on SSRN.  Here is the abstract:

The article discusses Holman [130 T.C. No. 12 (May 27, 2008)], a recent Tax Court decision involving the valuation of gifts of FLP interests.

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