Skip navigation

KEEPING 2036 OUT OF IT

Paul G. Marcotte, Jr., a partner in the Bethesda, Md. law firm of Paley, Rothman, Goldstein, Rosenberg, Eig & Cooper, Chtd., reports: On Nov. 7, the U.S. Tax Court rejected the government's latest attempt to use Internal Revenue Code Section 2036 to disregard family partnerships in Estate of Stone v. Commissioner, T.C. Memo 2003-309. The decision may provide some clues to practitioners about how to

Paul G. Marcotte, Jr., a partner in the Bethesda, Md. law firm of Paley, Rothman, Goldstein, Rosenberg, Eig & Cooper, Chtd., reports:

ARTICLE ACCESS REQUIRED

Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).


If you are interested in unlimited article access for one year, please select Annual Subscription below.

TAGS: Archive
Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish