The Ebb and Flow of the Federal Tax Role of Fiduciary Duties in Family Limited Partnerships: From Byrum to Bongard

This document cites

• Federal Cases - 547 F.2d 32 (2nd Cir. 1976), 28, Gilman's Estate v. C. I. R.
• Federal Cases - 187 F.2d 145 (3rd Cir. 1951), 10353, Hunter-Wilson Distilling Company Inc. v. Foust Distilling Company
• Federal Cases - 437 F.2d 1148 (4th Cir. 1971), 14614, Guynn v. United States
• Federal Cases - 682 F.2d 1220 (5th Cir. 1982), 81-1317, Kincaid v. United States
• Federal Cases - 283 F.3d 1258 (11th Cir. 2002), 01-12250, Shepherd v Commissioner of Internal Revenue



See all quotations

• Federal Cases - 382 F.3d 367 (3rd Cir. 2004), 03-3173, Estate of Thompson v. C.I.R.
• Federal Cases - 293 F.3d 279 (5th Cir. 2002), 01-60538, Estate of Strangi v. C.I.R.
• Federal Cases - 371 F.3d 257 (5th Cir. 2004), 03-10529, Kimbell v. United States
• Federal Cases - 417 F.3d 468 (5th Cir. 2005), 03-60992, Strangi v. C.I.R.
• Federal Cases - 244 F.Supp.2d 700 (N.D.Tex. 2003), Civ. A. 701-CV-0218, Kimbell v. United States
• Federal Cases - 307 F.2d 821 (10th Cir. 1962), 6920, United States v. Powell
• Federal Cases - 480 U.S. 123 (1987), 86-732, Western Air Lines, Inc. v. Board of Equalization of the
• Federal Cases - 115 T.C. 478 (T.C. 2000), 4102-99, Estate of Strangi v. Commissioner of Internal Revenue
• Federal Cases - 124 T.C. 95 (T.C. 2005), 6141-03, Estate of Bongard v. Commissioner of Internal Revenue
• Federal Cases - 13 T.C. 869 (1949), 19502, Wilson's Estate v. C.I.R.
• Federal Cases - 15 T.C. 374 (1950), 16454, Ruud Mfg. Co. (N.J.) v. C. I. R.
• Federal Cases - 37 T.C. 973 (1962), 78430, Estate of King v. C. I. R.
• Federal Cases - 53 T.C. 114 (1969), 3925-67, Estate of Ford v. C.I.R.
• Federal Cases - 65 T.C. 296 (1975), 2730-72, Estate of Gilman v. Commissioner of Internal Revenue
• Federal Cases - 273 U.S. 545 (1927), 193, Shukert v. Allen
• Federal Cases - 278 U.S. 339 (1929), 90, Reinecke v. Northern Trust Company
• Federal Cases - 281 U.S. 238 (1930), 311, May v. Heiner
• Federal Cases - 283 U.S. 784 (1931), 542, Mccormick v. Burnet
• Federal Cases - 283 U.S. 783 (1931), 581, Morsman v. Burnet
• Federal Cases - 335 U.S. 701 (1949), 3, Estate of Spiegel v. Commissioner of Internal Revenue
• Federal Cases - 383 U.S. 627 (1966), 127, United States v. O'Malley
• Federal Cases - 403 U.S. 124 (1971), 92, Whitcomb v. Chavis
• Federal Cases - 408 U.S. 125 (1972), 71-308, United State v. Byrum
• Code of Federal Regulations - Transfers with retained life estate
• 96/6/EC: Commission Decision of 14 December 1995 authorizing certain Member States to provide for derogations from certain provisions of Council Directive 77/93/EEC in respect of seed potatoes originating in Canada