Document Type
Article
Publication Date
3-28-2011
Abstract
The Ninth Circuit recently reversed the district court’s summary judgment in favor of the government in Linton on the issues of indirect gift and the applicability of the step transaction doctrine. The circuit court’s analysis focused on the taxpayers’ donative intent. With that emphasis, the Ninth Circuit remanded the case to the district court to determine the sequence of the relevant transactions.
Recommended Citation
Linton Reversed: Indirect Gifts and the Step Transaction Doctrine, 130 Tax Notes 1607 (March 28, 2011)
Included in
Estates and Trusts Commons, Family Law Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons