Wendy C. Gerzog
(Baltimore), Another Turn with Turner, 136 Tax Notes 1613 (Sept. 24, 2012):
In its latest Estate of Turner
opinion [138 T.C. No. 14 (Mar. 29, 2012)], the Tax Court decided
whether a pecuniary
formula marital deduction
clause could shield the inclusion
of family limited partnership
assets in the
decedent’s estate.
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