Estate Tax Articles on ABA website

Some recent articles of interest:

Stever Akers article on Bianca Gross v. Commissioner, which discusses the formation of a family entity, followed by a gift of interests in the entity.

Jim Roberts note on Simplicity in Valuation, which describes the Supreme Court's denial of certiorari in an 11th Circuit valuation case. This strenthens the argument that a valuation of a C corporation should reduce the value, dollar for dollar, by the amount of "built-in" taxes.

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