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Results: 1-10 of 19

Tax court finds transfer of an interest in a limited partnership and timberland to an FLP was not includible in the decedent’s gross estate under Section 2036(a) because the transfer was a bona fide sale for adequate and full consideration
  • Proskauer Rose LLP
  • USA
  • March 10 2010

This Tax Court decision provides another Section 2036 victory for the taxpayer by holding that assets transferred to an FLP were not includible in the decedent's gross estate under Section 2036(a) because the transfer was a bona fide sale for adequate and full consideration


Mitchell M Gaswirth
  • Proskauer Rose LLP

Albert W Gortz
  • Proskauer Rose LLP

Elizabeth M. Mills
  • Proskauer Rose LLP

Amanda H Nussbaum
  • Proskauer Rose LLP

Henry J. Leibowitz
  • Proskauer Rose LLP

Jacob I. Friedman
  • Proskauer Rose LLP

Stephen A Devaney
  • Proskauer Rose LLP

David Pratt
  • Proskauer Rose LLP

Elaine Bucher
  • Proskauer Rose LLP