Theodore Gelt

Theodore Gelt

BakerHostetler

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CRESCENT HOLDINGS: An Issue of First Impression for Partners with Capital Interests

On December 2, 2013, the United States Tax Court issued an opinion in Crescent Holdings, LLC v. Commissioner, 141 T.C. No. 15. This opinion affects individuals who receive a non-vested capital interest in a partnership. In...more

1/17/2014 - Capital Gains CEOs Income Taxes Partnerships Tax Court

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