From the Courts Another Case Upholds Defined Value Clause
Author: Staff Editors.
Source: Volume 09, Number 03, March/April 2010 , pp.5-7(3)
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Abstract:
In our last issue, we reported on an important appellate case, the Eighth Circuit decision in Estate of Christiansen v. Comm’r (____ F.3d ____ (Nov. 13, 2009), aff’g 130 T.C. No. 1 (2008)). This case upheld the validity of a will clause that effectively discourages IRS attempts to increase the estate tax or gift tax value of transferred property.Keywords:
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