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Fifth Circuit Court Reverses Tax Court Ruling - Estate of Elkins v. Commissioner - Undivided Interests
Fifth Circuit Court Reverses Tax Court Ruling - Estate of Elkins v. Commissioner - Undivided Interests

By Scott S. Miller The Fifth Circuit recently delivered a significant verdict for the estate of an art collector, reversing the March of 2013 decision of the Tax Court. In Estate of Elkins v. Commissioner, No. 13-60472 (5th Cir. Sept. 15, 2014), the Fifth Circuit held that ...

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