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6 results found

Article

Loeb & Loeb LLP | USA | 1 Dec 2010

Another taxpayer fails in attempt to sell personal goodwill

In our last edition, we reported on the United States District Court case Howard v. United States, in which a dentist with a professional corporation attempted to sell his practice and allocate most of the consideration to “personal goodwill.”

Article

Loeb & Loeb LLP | USA | 5 Apr 2010

Taxpayers prevail in two more family limited partnership cases

Tax litigation surrounding family limited partnerships is unending and we are delighted to report on two recent taxpayer victories.

Article

Loeb & Loeb LLP | USA | 14 Sep 2009

More mixed results in litigation of family limited partnership cases

The enormous tax dollars at stake in connection with valuation discounts for estate and gift tax purposes is evidenced by the never ending stream of family limited partnership cases.

Article

Loeb & Loeb LLP | USA | 21 Nov 2007

Ninth Circuit addresses family limited partnerships

The wave of litigation over the efficacy of family limited partnerships has not abated.

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