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University of Baltimore Law

Estates and Trusts

Indirect gift

Publication Year

Articles 1 - 2 of 2

Full-Text Articles in Law

Linton Reversed: Indirect Gifts And The Step Transaction Doctrine, Wendy G. Gerzog Mar 2011

Linton Reversed: Indirect Gifts And The Step Transaction Doctrine, Wendy G. Gerzog

All Faculty Scholarship

The Ninth Circuit recently reversed the district court’s summary judgment in favor of the government in Linton on the issues of indirect gift and the applicability of the step transaction doctrine. The circuit court’s analysis focused on the taxpayers’ donative intent. With that emphasis, the Ninth Circuit remanded the case to the district court to determine the sequence of the relevant transactions.


Linton Family Llc And The Step Transaction Doctrine, Wendy G. Gerzog Nov 2009

Linton Family Llc And The Step Transaction Doctrine, Wendy G. Gerzog

All Faculty Scholarship

This article discusses Linton, a district court decision about a family limited liability company, indirect gifts, and the step transaction doctrine.