Tax
Apr. 30, 2004
IRS Respects Well-Drawn Family Limited Partnerships
Focus Column - Tax Law - By Bruce Givner - On Feb. 19 and March 4, Judges Robert P. Ruwe and Mary Ann Cohen of the U.S. Tax Court handed the IRS its fifth and sixth victories in family limited partnership cases since the seminal Harper, T.C. Memo. 2002-121 (May 15, 2002), decision on May 15, 2002. I. Abraham Estate, T.C. Memo. 2004-39. L.K. Hillgren Est., T.C. Memo. 2004-46.
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