Document Type

Article

Publication Title

Journal of Taxation

Publication Date

2014

Abstract

The article focuses on the U.S. Tax Court case In re Estate of Trombetta and the U.S. court case Fidelity-Philadelphia Trust Co. v. Smith, which dealt with installment sales and private annuities. Topics include the taxation of grantor trusts, bona fide exceptions to the taxation rules, the impact of mortgage encumbrances on estates.

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