Document Type
Article
Publication Date
1-13-2014
Abstract
In Van Alen, the Tax Court held that the duty of consistency required that two of the decedent’s children use the section 2032A basis valuation figures to determine gain on the sale of their interest in the decedent’s ranch, which was left to them in trust. The siblings had argued that their stepmother erroneously completed their father’s estate tax return.
Recommended Citation
Van Alen: A Reasonable Consistency, 142 Tax Notes 223 (January 13, 2014)
Included in
Estates and Trusts Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons