Holman Case's guest appearances

Holman Case

Cases, Rulings, Regulations

Ed Zollars' Tax Update Podcast

Partnerships - LLC 

Randy Zipse

Paul Hood

Dick Nenno

Ed Zollars

Bob Keebler

Steve Leimberg

Steve Akers

Vince Lackner

Jason Early

Barry Picker

Roth Recharacterizations

Mitchell Gans

Todd Angkatavanich

OwlTail

This week we look at the step transaction doctrine and where the line is drawn when we deal with the application of the step transaction doctrine in the formation of a family limited partnership.  The IRS attempted to use their victory in the Senda case to get the same result in the case we'll look at this week, Holman v. Commissioner, 130 TC No. 12.  But in an opinion that reminds of the importance of the facts of the specific case in question, the Tax Court refused to take that step. Materials for this week's podcast can be downloaded from http://edzollars.com/2008_06_09_Holman.pdf .The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .

This week we look at the step transaction doctrine and where the line is drawn when we deal with the application of the step transaction doctrine in the formation of a family limited partnership.  The IRS attempted to use their victory in the Senda case to get the same result in the case we'll look at this week, Holman v. Commissioner, 130 TC No. 12.  But in an opinion that reminds of the importance of the facts of the specific case in question, the Tax Court refused to take that step. Materials for this week's podcast can be downloaded from <a href="http://edzollars.com/2008_06_09_Holman.pdf" rel="nofollow" target="_blank">http://edzollars.com/2008_06_09_Holman.pdf</a> .The podcast is sponsored by Leimberg Information Services, located on the web at <a href="http://www.leimbergservices.com" rel="nofollow" target="_blank">http://www.leimbergservices.com</a> .

Step or No Step-Holman Case

This PodCast reviews the step transaction doctrine and where the line is drawn when we deal with the application of the step transaction doctrine in the formation of a family limited partnership.  The IRS attempted to use their victory in the Senda case to get the same result in Holman v. Commissioner, 130 TC No. 12.  But in an opinion that reminds us of the importance of the facts of the specific case in question, the Tax Court refused to take that step. Materials for this week's podcast can be downloaded from http://edzollars.com/2008_06_09_Holman.pdf.  Be sure to also look at the commentary of Owen Fiore, Paul Hood, and Jeff Pennell in our LISI Estate Planning archives. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com  Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com 

This PodCast reviews the step transaction doctrine and where the line is drawn when we deal with the application of the step transaction doctrine in the formation of a family limited partnership. The IRS attempted to use their victory in the Senda case to get the same result in Holman v. Commissioner, 130 TC No. 12. But in an opinion that reminds us of the importance of the facts of the specific case in question, the Tax Court refused to take that step. Materials for this week's podcast can be downloaded from <a href="http://edzollars.com/2008_06_09_Holman.pdf" rel="nofollow" target="_blank">http://edzollars.com/2008_06_09_Holman.pdf</a>. Be sure to also look at the commentary of Owen Fiore, Paul Hood, and Jeff Pennell in our LISI Estate Planning archives. This Podcast is sponsored by Leimberg Information Services, Inc. at <a href="http://www.leimbergservices.com" rel="nofollow" target="_blank">http://www.leimbergservices.com</a> Please visit our software, books, and PowerPoint Presentations site at <a href="http://www.leimberg.com" rel="nofollow" target="_blank">http://www.leimberg.com</a>

Step or No Step - Holman Case -  Ed Zollars