| Full
Text |
Key
Words |
E-Flash
Summary |
Robert T. and Kay F. Gow v. Commissioner
T.C. Memo. 2000-93, March 20, 2000
Affirmed
by 4th Circuit 9/24/01
|
Multi-tier Entity Discounts
Real Estate Time Share
|
 2-21 |
Knight
v. Commissioner
115 T.C. No. 36, November 30, 2000
|
Economic
Substance
Portfolio Discount
2704 (b) |
2-20 |
Estate
of Strangi V. Commissioner
115 T.C. No. 35, November 30, 2000
Partially affirmed and
partially remanded by 5th Circuit 6/17/02 |
Family
Partnership
2703 (a)
Indirect Gift
Economic Substance
Partnership Wrapper
|
2-19 |
J.
C. Shepherd v. Commissioner
115 T.C. No. 30, October 26, 2000
Affirmed
by 11th Circuit 2/28/02 |
Family
Partnership
Indirect Gifts
Real Estate Partial Interests
Aggregation |
2-18 |
Estate
of James J. Renier v. Commissioner
T.C. Memo. 2000-208, September 25, 20000
|
Rules
of Thumb
Income Approach
WACC
Non-operating Assets
Excess Compensation |
2-17 |
|
Estate
of Judith U. Harrison and Estate of Kenneth R.
Harrison v. Commissioner
115 T.C. No. 13, August 22, 2000
|
Simultaneous
Deaths
§2013
Actuarial Tables |
2-16 |
Estate
of Borgatello v. Commissioner
T.C. Memo 2000-264, August 18, 2000 |
Corporation
Built-in Gains Tax
Holding Period
Stock Purchase Agreement
Shopping Center
|
2-15 |
|
LabelGraphics v. Commissioner
U.S. Ninth Circuit Court of Appeals, August 8,
2000
|
Reasonable
Compensation
Sole Shareholder |
2-14 |
|
Estate
of Fred O. Godley v. Commissioner
T.C. Memo 2000-242, August 4, 2000
Affirmed
by 4th Circuit 4/15/02 |
Real
Estate
Partnership
Option Price
Bona Fide Business Purpose
Testamentary Device
HUD Housing
50% Interest
Minority Discount
|
2-13 |
|
William
and Gayle T. Cook, Donors v. Commissioner
115 T.C. No. 2, July 25, 2000
Affirmed by 7th
Circuit 10/22/01
|
GRAT
§2702
§7520 |
2-12 |
|
Adams
v. United States
No. 99-10497, United States Court of Appeals for
the Fifth Circuit, 2000 U.S. App. LEXIS 15593,
July 5, 2000, Decided |
Texas
Limited Partnership
Assignee Interest
Partnership Redemption |
2-11 |
Estate
of Morton B. Harper v. Commissioner
T.C. Memo 2000-202, June 30, 2000 |
§2704(b)
Family Limited Partnership |
2-10
|
Estate
of Rebecca A. Wineman v. Commissioner
T.C. Memo 2000-193, June 28, 2000 |
Retained
Life Interest
Real Estate Partial Interest
§2032A
|
2-9
|
Estate
of Emily F. Klauss v. Commissioner
T.C. Memo 2000-191, June 27, 2000 |
Business
Value
Small Stock Premium
CAPM
Guideline Public Companies
|
2-8
|
Estate
of William Busch v. Commissioner
T.C. Memo 2000-3, January 5, 2000
Estate
of Ethel Hinz v. Commissioner
T.C. Memo 2000-6, January 16, 2000
Katherine
Strasburg v. Commissioner
T.C. Memo 2000-94, March 20, 2000
Estate
of Carolyn J. Rogers v. Commissioner
T.C. Memo 2000-133, April 12, 2000
James
H. Japhet v. Commissioner
T.C. Memo 2000-157, May 15, 2000
|
Real
Estate Partial Interests
Highest and Best Use
Conservation Easement
§2032A
Comparable Sales |
2-7 |
Estate
of Welch v. Commissioner
US Court of Appeals for the 6th Circuit, 2000 U.S.
App. Lexis 3315 - Unpublished Opinion
|
Business
Value
Built-in Gains Tax |
2-6 |
Estate
of Mary D. Maggos v. Commissioner
T.C. Memo 2000-129, April 11, 2000
|
Control
Premium
Lack of Marketability
CAPM
WACC
Business Value
|
2-5 |
Estate
of Etta H. Weinberg v. Commissioner
T.C. Memo 2000-51, February 15, 2000 |
Family
Limited Partnership
Marketability Discount
QMDM Model
|
2-4 |
| General
Explanations of the Administration's Revenue
Proposals |
Taxing
Qtip Trusts
Fractional Interest Discounts
|
2-3 |
|
|
Family
Limited Partnership
Gift on Formation
§2704(b)
Business Purpose §2703 |
2-2 |
Estate
of Beatrice Dunn v. Commissioner
T.C. Memo 2000-12, January 12, 2000
Reversed
and Remanded by 5th Circuit 8/1/02 |
Business
Value
Built-in Gains Tax
Weighting Approaches
Lack of Super Majority
|
2-1 |
