Tax Law Update

Tax law updates for Estate of Miller v. Commissioner and Cox Enterprises, Inc. v. Comm’r

David A. Handler, partner, & Alison E. Lothes, associate, in the Chicago office of Kirkland & Ellis LLP

  • Taxpayer wins some, loses some in family limited partnership case

    In Estate of Miller v. Commissioner, T.C. Memo 2009-119, the Tax Court held that some, but not all, of the assets transferred to a family limited partnership (FLP) were includible in the decedent's gross estate under Internal Revenue Code Section 2036. The deciding fact

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