Wendy C. Gerzog (Baltimore) has posted Holman: The FLP’s New Clothes, 120 Tax Notes 1215 (Sept. 22, 2008), on SSRN. Here is the abstract:
The article discusses Holman [130 T.C. No. 12 (May 27, 2008)], a recent Tax Court decision involving the valuation of gifts of FLP interests.



