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HOLMAN v. C.I.R.

No. 08-3774.

601 F.3d 763 (2010)

Thomas H. HOLMAN, Jr.; Kim D.L. Holman, Donors, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: April 7, 2010.

Attorney(s) appearing for the Case

John William Porter, argued, (Stephanie Loomis-Price, on the brief), Houston, TX, on the brief, for appellant.

Anthony T. Sheehan, argued, (Jonathan S. Cohen, on the brief), Washington, DC, for appellee.

Before MELLOY, BEAM, and GRUENDER, Circuit Judges.

MELLOY, Circuit Judge.

Thomas H. Holman, Jr. and Kim D.L. Holman (the "donors") created a limited partnership, funded it with common stock of Dell, Inc., and gifted limited partnership shares to their children. In a gift-tax return, the donors asserted lack-of-marketability and minority-interest discounts to claim a value for the gifts substantially below the value of the underlying Dell stock. In doing so, the donors relied in part on transfer restrictions contained...

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