The Fifth Circuit on Friday affirmed the Tax Court’s decision in Strangi II, holding that the taxpayer retained enjoyment of property transferred to a family limited partnership within the meaning of § 2036(a) and did not qualify for the "bona fide sale" exception.
- Strangi I, 115 T.C. 478 (2000)
- Strangi I, 293 F.3d 279 (5th Cir. 2002)
- Strangi II, T.C. Memo 2003-145
- Strangi II, No. 03-60992 (5th Cir. 7/15/05)
