United States Ninth Circuit

In taxpayers' appeal from the district court's grant of summary judgment to the U.S. on their claim for a refund of 2003 federal gift taxes, the order is reversed where the taxpayers' gifts to the children’s trusts would be valued as though the gifts were indirect gifts of particular assets and not gifts of taxpayers' limited liability company interests.

Appellate Information

• Decided 01/21/2011
• Published 01/21/2011

Judges

• Array

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Cory L. Johnson, Jonathan S. Cohen