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.
Recommended Citation
Mitchell M. Gans and Jonathan G. Blattmachr,
Private Annuities and Installment Sales: Trombetta and Section 2036, 120 J. Tax'n 227
(2014)
Available at: https://scholarlycommons.law.hofstra.edu/faculty_scholarship/772
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