Erickson: A Primer on FLPs

Prof. Wendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted her article entitled Erickson: A Primer on FLPs on SSRN.

Here is the abstract:

The Tax Court teaches the “do’s anddon’ts” of FLPs through its step-by-step explanation of section 2036and its application of that statute to the facts of Erickson, a recentdecision.

Prof. Gerzog’s article also appears in 116 Tax Notes 201 (July 16, 2007).