TITLE

Tax Law Update

AUTHOR(S)
Handler, David A.; Lothes, Alison E.
PUB. DATE
March 2011
SOURCE
Trusts & Estates;Mar2011, Vol. 150 Issue 3, p10
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article reports on various U.S. court cases. In Linton v. U.S., the Ninth Circuit Court held that the Lintons were not entitled to summary judgment based on their "failed gift" theory. In the Adler v. Commissioner, the Tax Court held that the estate had made an incorrect assessment of the decedent's interest in a ranch by applying fractional interest discounts. In Estate of Adelina Cheng Van v. Commissioner, the Tax Court held that a residence bought by Adelina Cheng was includable in her gross estate under Section 2036.
ACCESSION #
59258081

 

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