KEEPING 2036 OUT OF IT

Paul G. Marcotte, Jr., a partner in the Bethesda, Md. law firm of Paley, Rothman, Goldstein, Rosenberg, Eig & Cooper, Chtd., reports: On Nov. 7, the U.S. Tax Court rejected the government's latest attempt to use Internal Revenue Code Section 2036 to disregard family partnerships in Estate of Stone v. Commissioner, T.C. Memo 2003-309. The decision may provide some clues to practitioners about how to