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Texas Tech Univ. School of Law

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Monday, July 22, 2013

Article on the Tax Court's Koon Decision

Gerzog

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.

http://lawprofessors.typepad.com/trusts_estates_prof/2013/07/article-on-the-tax-courts-koon-decision.html

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