More–but only a little–about the Holliday case

The Estate of Sarah D. Holliday Tax Court case mentioned briefly last month was a win for the IRS but hasn't generated much buzz in the estate planning community. Essentially, the Tax Court held that the late Ms. Holliday's family ...
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IRS Scores Rare Family Limited Partnership Victory

The IRS must have been celebrating more than St. Patrick's Day yesterday. The Tax Court gave it a rare victory and held that a family limited partnership had not been formed for any non-tax reasons and hadn't been operated with ...
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