Title

Divorce and Redemption

Document Type

Article

Publication Date

8-1-1994

ISSN

1048-3306

Publisher

Tax Analysts

Language

en-US

Abstract

The Tax Court and the Ninth Circuit recently took inconsistent positions on the federal income tax treatment of a redemption of closely held stock incident to a divorce. Their differences lie at the intersection of two tax issues long presumed settled, the treatment of transfers of marital property in connection with a divorce and the treatment of the departing and remaining shareholders on redemption of stock in a closely held corporation. The dispute suggests that some adjustment in these areas may be desirable.

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