Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Saturday, April 14, 2012

Case Law Update: Marital Deduction

Judge_GavelProperty transferred to a partnership is not eligible for the marital deduction.

In Estate of Turner v. Commissioner, 138 T.C. No. 14 (2012), the Tax Court determined that the marital deduction could not be used to offset gifts the taxpayer made to a family limited partnership during his lifetime.

Special thanks to William P. LaPiana (Rita and Joseph Solomon Professor of Wills, Trusts,and Estates, New York Law School) for bringing this case law update to my attention. 

http://lawprofessors.typepad.com/trusts_estates_prof/2012/04/case-law-update-marital-deduction.html

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Comments

Thanks for this.

Posted by: Evan Guthrie | Apr 15, 2012 2:21:49 PM

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