Rector and Gore Opinions from the Tax Court

Wendy C. Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted on SSRN her article entitled Rector and Gore: Two Recent Flp Cases.

Here is an abstract of her article:

Rector and Gore are two recent family limited partnership (FLP) memorandum opinions from the Tax Court. In both cases, the coveted FLP marketability and minority discounts eluded the estates.