2019 September
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Case Highlights: Estate of Aaron U. Jones v. Commissioner, T.C. Memo. 2019-101
- September 6, 2019
- Category: Uncategorized
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis In May 2009, Aaron Jones gifted his interests in an S corporation and limited partnership that together owned a lumber and timber business to his three daughters and to his family trusts for their benefit. In his gift tax return, he reported the gifts