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Tax and Financial Planning for the Closely Held Family Business

Gary A. Zwick and James J. Jurinski

Tax and Financial Planning for the Closely Held Family Business serves as a manual to help business advisers devise strategies for clients dealing with family issues. Guiding family businesses through the complex maze of organizational, tax, financial, governance, estate planning, and personal family issues is a complex, time-consuming, difficult, and sometimes emotional process. This book focuses not only on identifying the problems family businesses face, but on devising solutions and planning opportunities for both family businesses and their owners. Each chapter of this book contains creative planning opportunities that advisers can suggest and help implement in order to solve real problems in the family business.
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TABLE OF CASES

Gary A. Zwick and James J. Jurinski

Adell v. Commr T.C. Memo. 2013-228 10.038

Allen v. Biltmore Tissue Corp., 2 N.Y. 2d 534 (1957) 4.092

Arnes v. Commr., 981 F.2d 456 (9th Cir. 1992) 3.108

Badgley v. U.S. 121 AFTR 2d 2018-1816, (N.D. CA 2018) 9.048

Blatt v. Commr., 102 T.C. 77 (1994) 3.108

Bross Trucking Inc., et al. v. Commr T.C. Memo. 2014-107 5.160, 6.107, 11.013

Cavallaro v. CIR., 2014-189 14.091

Church v. U.S. 2000-1 U.S. Tax Cas. (CCH) ¶60,369 (W.D. Tex. 2000), aff’d per curiam, 2001-2 U.S. Tax Cas. (CCH), ¶60,415 (5th Cir. 2001) 11.068, 11.089

Craven v. U.S., 11th Circuit 2000 15.015

D.L. v. G.L, 61 Mass. App. Ct. 488 (2004) 3.077

Elder v. Commr., 727 F.2d 857 (9th Cir. 1984) 3.115

Ellis v. CIR 115 A.F.T.R. 2.d 2015-805 6.107

Estate of Adell v. Commr. T.C. Memo. 2014-155 11.013

Estate of Anne S. Vose v. Lee, 2017 OK. 3 (OK.L.A., 2017) 8.045

Estate of Bright 658 F.2d 999 (5th Cir. 1981) 11.056

Estate of Cahill, T.C. Memo. 2018-84 12.146

Estate of Chenoweth 88 T.C. 1577 (1987) 11.062

Estate of Ciukla T.C. Memo. 1996-149 11.056

Estate of Cristofani v. Commr 97 T.C. 74 (1991) 8.099, 9.035

Estate of Davis v. Commr. 110 T.C. 530 (1998) 11.065

Estate of Dunn v. Commr. 301 F. 3rd 339 (5th Cir. 2002) 11.065

Estate of Frane v. Commr 998 F.2d 567(1993), 98 T.C. 341 (8th Cir. 1993) 9.031, 9.032

Estate of Gallo 50 T.C. Memo. 470 (1985) 11.066

Estate of Graegin 56 T.C. Memo. 387 (1988); T.C. Memo. 1988-477 10.040

Estate of Harper v. Commr. T.C. Memo. 2000-1-121 (2002) 11.093, 11.094

Estate of Jelke v. Commr. 507 F. 3d1317 (11th Cir. 2007) 11.065

Estate of Jensen v. Commr. T.C. Memo. 2010–182 11.066

Estate of Koons v. Commr T.C. Memo. 2013-94; 686 Fed. Appx. 779 (11th Cir.2017) 10.041

Estate of Luton v. Commr. T.C. Memo. 1994-539 11.065

Estate of Morissette v. Commr. 146 T.C. 171 (2016) 12.146

Estate of Moss v. Commr. 74 T.C. 1239 (1980) 9.027

Estate of Murphy 60 T.C. Memo. 645 (1990) 15.075

Estate of Powell 148 T.C. 392 (2017) 11.098, 11.099

Estate of Reichardt v. Commr. 114 T.C. 144 (2000) 11.084

Estate of Schauerhamer v. Commr. 73 T.C. Memo. (CCH) 2855 (1997) 11.084

Estate of Simplot v. Commr. 112 T.C.130 (1999), reversed 249 F. 3d 1191 (9th Cir. 2001). 11.056, 11.062, 11.063

Estate of Stone T.C. Memo. 2003-309 (Nov. 7, 2003) 11.095, 11.098

Estate of Strangi v. Commr. T.C. Memo. 2003-145 (2003) 11.084, 11.093, 11.094

Estate of Thompson v. Commr. T.C. Memo. 2002-246 (2002), aff’d, 382 F.3d. 367 (3d Cir. 2004) 11.094

Estate of W. W. Jones II v. Commr. 116 T.C. 121 (2001) 11.065

Estate of Winkler TC Memo. 1989-231 (1989) 11.061

Exacto Spring Corp. v Commr 196 F. 3rd 833 (7th Cir. 1999) 5.123

Gibbs v. Commr., T.C. Memo. 1997-196 (1997) 3.097

Gradow 11 Cl. Ct. 808 (1987) 8.069

H.W. Johnson, Inc T.C. Memo. 2016-95 5.161

Hackl v. CIR 118 T.C. 279 aff’d 335 F. 3rd 664 (7th Cir. 2003) 9.067

Hayes v. Commr., 101 T.C. 593 (1993) 3.108, 3.116

Holman v. CIR, 130 T.C. 170 (2008) 15.070

Irene Eisenberg v. Commr. T.C. Memo. 1997-483 11.065

Joseph Radtke, S.C., 712 F. Supp. 143 (E.D. WIS. 1989) 5.129

Kerr v. Commr. 113 T.C. 449 (1999), aff’d, 292 F. 3d 490 (5th Cir. 2002) 11.068, 11.092

Kimbell v. United States 224 F. Supp. 2d 700 (N.D. Tex. 2003) 11.095

Knight v. Commr. 115 T.C. 506 (2000) 11.068

Lam v. Li, 222 A.D. 2.d 290 (1st Dept 1995) 3.092

McClatchey v. Cir. 106 T.C. 206 (1996) 11.060

Maddaloni v. Maddaloni, N.Y. Slip Op 05851 (N.Y. App. Div. 2016) 3.089

Madorin v. Commr. 84 T.C. 667(1985) 9.046

Mandelbaum v. Cir. T.C. Memo. 1995-255 11.025, 11.064

Martin Ice Cream Co. v. Commr 110 T.C. No. 18 (1998) 11.013

Menard Inc. and John Menard, Jr. v. CIR 560 F. 3rd 620 (7th Cir. 2009) 5.123

Norwalk v. Commr. T.C. Memo. 1998-279 11.013

Oak Cross Vineyards Ltd., et al. v. CIR, T.C. Memo. 1996-433 14.103

Oppenheim’s, Inc. v. Kavanagh 90 F. Supp. 107 (E. D. Mich. 1950) 5.129

Paul DuPont Dean 19 T.C. Memo. 281 (1960) 11.083

Pediatric Surgical Associates, P.C. v. Commr, T.C. Memo. 2001-81 5.121

Pfannenstiehl v. Pfannenstiehl, 88 Mass. App. Ct. 12 (2015) 3.077

Pillsbury v. Cir. T.C. Memo. 1992-425 (1992) 11.053

Powell v. CIR, 148 T.C. No. 18 (2017) 9.075

Ritchie v. Rupe, 443 S.W.3d 856 (Tex. 2014) 4.081

Rollins v. CIR T.C. Memo. 2004-260 6.107

Rushing Trust 441 F. 2d 593 (5th Cir. 1971) 15.018, 15.023

Schwab v. CIR 136 T.C. No. 6 (2/7/11), aff’d 715 F 3d 1169 (9th Cir.) 12.126

Spicer Accounting Inc., 918 F. 2d 90 (9th Cir. 1990) 5.129

Steinberg v. Commr 145 T.C. No. 7 (September 16, 2015) 8.106

Summa Holdings, 848 F. 3rd 779 (6th Cir. 2017) 6.107, 14.140

Swanson v. Cir, 106 T.C. (1996) 6.107, 14.140

Turner, T.C. Memo. 2011-209 12.165

Vogel Fertilizer Co., 455 U.S. 16 (1982) 6.026

Warehime v. Warehime, 722 A.2.d 1060 (Pa. Super. Ct. 1998) 4.115

Webber 144 T.C. No. 17 (2015) 12.123

IRS General Council Advice 201330033 (July 26, 2013) 9.029

Letter Rulings

Ltr. Rul. 200233022 (May 15, 2002) 3.096

Ltr. Rul. 200709014 3.096

Ltr. Rul. 200442003 3.096

Ltr. Rul. 9644053 (August 1, 1996) 3.097

Ltr. Rul. 9615026 April. 12, 1996 3.100

Ltr. Rul. 9427009 3.114