Page 69 - Business Valuation for Estates & Gift Taxes

 Hendrix v. Commissioner, T.C. Memo 2011-133.

 Estate of Petter v. Commissioner, 653 F.3d 1012 (9th Circuit, 2011).

 Wandry v. Commissioner, T.C. Memo 2012-88.

FLP-Estate Tax (Miscellaneous Issues)

 Estate of Lockett v. Commissioner, T.C. Memo 2012-123.

 Keller v. United States, 697 F.3d 238 (5th Circuit, 2012).

 Estate Koons v. Commissioner, T.C. Memo 2013-94.

 Estate of Tanenblatt. Commissioner, T.C. Memo 2013-263.

Indirect Gifts and Step Transactions

 Senda v. Commissioner, 433 F.3d 1044 (8th Circuit, 2006).

 Holman v. Commissioner, 2010 US APP. Lexis 27469 (8th Circuit, June 2010).

 Gross v. Commissioner, T.C. Memo 2008-221.

 Linton v. U.S., Cause No. C08-227Z, 630 F.3d 1211 (9th Circuit, 2011).

 Pierre v. Commissioner, T.C. Memo 2010-106.

Chapter 14 Issues

 Kerr v. Commissioner, 292 F. 3d 490 (5th Circuit, 2002).

 Church v. United States, 268 F.3d 1063 (5th Circuit, 2001).

 Estate of Dailey v. Commissioner, T.C. Memo 2001-263.

 Lappo v. Commissioner, T.C. Memo 2003-258.

 Holman v. Commissioner, 2010 US APP. Lexis 27469 (8th Circuit, June 2010).

Section 3036

 Estate of Reichardt v. Commission, 114 T.C. 144 (2000).

 Estate of Harper v. Commissioner, T.C. Memo 2002-121.

 Kimbell v. U.S., 371 F. 3d 257 (5th Circuit, 2004).

 Estate of Stone v. Commission, T.C. Memo 2003-309.

 Estate Black v. Commissioner, 133 T.C. No. 15 (2009).

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