Skip to main content

Are you a legal professional? Visit our professional site

Search for legal issues
For help near (city, ZIP code or county)
Please enter a legal issue and/or a location

Estate of Artall v. Comm'r. of Int'l. Rev., No. 09-60092

Article Placeholder Image
By FindLaw Staff on January 31, 2010 5:59 PM

In the taxpayer's appeal from the tax court's approval of the IRS Commissioner's disallowance of a "qualified family-owned business interest" estate tax deduction to the taxpayer estate, the tax court's order is affirmed where the "qualified family-owned business interest" deduction of 26 U.S.C. section 2057 is available for an estate's qualifying equity or ownership interests but not for debt interests such as loans receivable.

Read Estate of Artall v. Comm'r. of Int'l. Rev., No. 09-60092

Appellate Information

Filed January 28, 2010

Judges

Opinion by Judge Smith

Find a Lawyer

More Options