Annual Exclusions Estate of George H. Wimmer v. Commissioner Gifts of limited partnership units qualify for gift tax annual exclusion    In Estate of George H. Wimmer v. Commissioner, T.C. Memo. 2012-157 (June 4, 2012), the Tax Court issued a memorandum opinion holding that a gift of limited partnership (LP) interests qualified for the gift tax annual exclusion. The holding was based on a very specific set of facts, but is the first case since Hackl v. ...

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