Gore v. Commisioner (filed 6/27/07 - Sec. 2036 - FLP)

The Court, in this U.S. Tax Court case, held that the decedent's marital fund assets were includable in her estate because she continued the enjoyment of the property purportedly transferred to a FLP. There was evidence of an implied agreement between decedent and her children regarding the use of the marital fund assets.


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