Recorded on February 9, 2021
- Elaine H. Gagliardi, Alexander Blewett III School of Law at University of Montana;
- J. Martin Burke, Alexander Blewett III School of Law at University of Montana;
- Amy Hess, University of Tennessee;
Estate of Moore v. Commissioner (Tax Ct. 2020) was the first case to apply the controversial I.R.C. § 2043 holding of Estate of Powell v. Commissioner to determine gross estate inclusion of limited partnership interests and underlying limited partnership assets pursuant to I.R.C. § 2036. The panelists will analyze the Moore court’s interpretation of Powell and will consider the possible income tax basis implications of the Tax Court’s holdings in those cases.
The content of this program does not meet requirements for continuing legal education (CLE) accreditation. You will not receive CLE credit for for this program or any Professors’ Corner programs.
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This webinar will expire on February 2021.