After a brief examination of the statutory and regulatory background, this paper will summarize the significant cases prior to Shurtz, the significant cases in the last year, discuss the facts and holdings of Shurtz, and then outline the coordinates that have emerged to guide taxpayers
Nicholson, Brent B.
"Recent Developments Concerning the Estate Tax Inclusion of Transfers to a Family Limited Partnership,"
Akron Tax Journal: Vol. 26
, Article 2.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol26/iss1/2