Wills, Trusts & Estates Prof Blog

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

Monday, July 22, 2013

Article on the Tax Court's Koon Decision


Wendy C. Gerzog (Professor of Law, University of Baltimore School of Law) recently published an article entitled, Koons: Interest Deduction and FLP Valuation Practice Pointers, Tax Notes, Vol. 140, No. 4 (2013).  Provided below is the abstract from SSRN:

The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.


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