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- Title
Tax Court Has a Cow Over Bad Estate Planning.
- Authors
HOLBROOK, DAN W.
- Abstract
The article discusses the Tennessee court case, Estate of Hurford, wherein tax court Judge Mark V. Holmes decided that most of the estate of Thelma Hurford, a terminally ill widow, would be lost to taxes. It describes how attorney Joe B. Garza's estate planning, a combination of a family limited partnership and a private annuity, was not within the realm of legitimate estate planning practices. It mentions that the court upheld the commissioner's gift tax as well as estate tax assessments.
- Subjects
TENNESSEE; ESTATE planning; TAX courts; TAX assessment; HURFORD, Thelma; HOLMES, Mark V.; ACTIONS &; defenses (Law)
- Publication
Tennessee Bar Journal, 2009, Vol 45, Issue 4, p34
- ISSN
0497-2325
- Publication type
Article