Download This PaperEstate of Holliday: FLPing the Script
3 Pages Posted: 13 Mar 2017 Last revised: 15 Mar 2017
Date Written: 2007
Abstract
In this article, Taite examines Estate of Holliday, in which the Tax Court held that the full value of property transferred to a family limited partnership was properly includable in the decedent’s estate because the decedent had a retained right in the property and no significant nontax reasons for making the transfer.
Keywords: family limited partnership, estate tax, gift tax
JEL Classification: H20
Suggested Citation: Suggested Citation
Taite, Phyllis, Estate of Holliday: FLPing the Script (2007). Tax Notes, Vol. 154, No. 2, 2007, Available at SSRN: https://ssrn.com/abstract=2931106
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