Tax Law Update

A case reprises Linton and is distinguished from Holman In Heckerman v. United States, Case No. C08-0211-JCC (July 27, 2009), the District Court for the Western District of Washington once again granted the government's motion for summary judgment in a case involving indirect gifts of assets made via contributions to a limited liability company (LLC). The same court recently reached the same conclusion

  • A case reprises Linton and is distinguished from Holman — In Heckerman v. United States, Case No. C08-0211-JCC (July 27, 2009), the District Court for the Western District of Washington once again granted the government's motion for summary judgment in a case involving indirect gifts of assets made via contributions to a limited liability company (LLC). The same court recently reached the same conclusion in the Linton case, reported in

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