Estate of Kelly v. Commissioner, T.C. Memo 2012-73
The Tax Court agreed that gifts of family limited partnership interests in a family limited partnership for an incompetent taxpayer under guardianship did not violate §2036.
- Why Taylor English
- People
- Services
- Aviation
- Construction
- Corporate and Business
- Creditors' Rights and Bankruptcy
- Data Security and Privacy
- Employee Benefits and Executive Compensation
- Employment and Labor Relations
- Entertainment, Sports and Media
- Environmental and Energy
- Financial Institutions
- Government and Internal Investigations
- Health Care
- Higher Education
- Insurance
- Intellectual Property
- Leisure and Hospitality
- Lending and Corporate Finance
- Litigation and Dispute Resolution
- Manufacturing
- Non-Profit
- Public Interest and Advocacy
- Real Estate
- Restaurant, Food and Beverage, and Licensing
- Retail
- Staffing
- Tax
- Technology
- Telecommunications
- Youth-Serving Organizations
- Client Successes
- News
- Careers
- Contact