Keller v. United States

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September 25, 2012

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6733 Trusts, Except Educational, Religious, and Charitable
federal taxation
Keller v. United States
2012 U.S. App. LEXIS 20119
US
Federal Court
5th Circuit
United States Court of Appeals
[unnamed]
Jones

Summary

5th Circuit affirms district court findings that overall intent of widow was to establish a family limited partnership (FLP), despite funding but failing to finalize its formation; accordingly, the court upheld the 47.%% combined discounts applied to the ...
Keller v. United States
PDF, Size: 130 KB

See Also

5th Circuit Ratifies 47.5% Discounts to FLP Asset Values

Legal and Court Case Update
November 2012

5th Circuit affirms district court findings that overall intent of widow was to establish a family limited partnership (FLP), despite funding but failing to finalize its formation; accordingly, the court upheld the 47.%% combined discounts applied to the ...