Paul L. Caron
Dean


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.

https://taxprof.typepad.com/taxprof_blog/2009/12/gerzog-.html

Scholarship, Tax | Permalink

TrackBack URL for this entry:

https://www.typepad.com/services/trackback/6a00d8341c4eab53ef0120a6f5ca1b970b

Listed below are links to weblogs that reference Gerzog: Linton and the Step Transaction Doctrine:

Comments