Document Type
Article
Publication Date
11-28-2011
Abstract
In Turner the Tax Court determined that section 2036 applied to the decedent’s transfers of assets to his family limited partnership but that the insurance premiums he paid indirectly to his insurance trust qualified for the annual exclusion.
Recommended Citation
FLP Loss, but Crummey Win, 133 Tax Notes 1139 (November 28, 2011)
Included in
Estates and Trusts Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons