Paul L. Caron

Tuesday, December 1, 2009

Gerzog: Linton and the Step Transaction Doctrine

Wendy C. Gerzog (Baltimore) has posted Linton Family LLC and the Step Transaction Doctrine, 125 Tax Notes 1027 (Nov. 30, 2009), on SSRN.  Here is the abstract:

This article discusses Linton [v. United States, 638 F.Supp.2d 1277 (W.D. Wash. July 1, 2009)], a district court decision about a family limited liability company, indirect gifts, and the step transaction doctrine.

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