Masters Theses
Date of Award
8-1983
Degree Type
Thesis
Degree Name
Master of Science
Major
Forestry
Major Professor
Garland R. Wells
Committee Members
David M. Ostermeier, C. Douglass Izard
Abstract
This thesis was written by the case study approach. Presented was a real case study of a large, multigenerational, family forest ownership. Estate planning procedures, including the creation of new forest business enterprises by incorporation and partnerships with family members were documented. The family members' goals of passing on the managed forest land in an unbroken form, while minimizing federal estate and income taxes were examined.
The study objectives were:
1. To evaluate by contrast the two administrative management decisions, i.e., the advantages and limitations of partnerships versus incorporation as applied to the forest estate.
2. To analyze all of the case decisions regarding forest business organizations and estate planning for the purpose of identifying the existence of principle(s) favoring the decision of choice. The thesis was organized in such a manner to serve the purpose of classroom instruction in an envisioned senior-level forest management course.
Recommended Citation
Stubbs, Carolyn Graves, "Estate taxation of forestry enterprises : a case study of family ownerships. " Master's Thesis, University of Tennessee, 1983.
https://trace.tennessee.edu/utk_gradthes/7538