Keller v. United States (II)

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August 20, 2009

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
federal taxation
Keller v. United States (II)
2009 WL 2601611 (S.D.Tex.)
US
Federal Court
Texas
United States District Court
Robert Reilly (taxpayer); Alan Shapiro (IRS)
Rainey

Summary

Court accepts combined discounts of 47.5% on transfers to an FLP, which was formed but not fully funded before the founder’s death.
Keller v. United States (II)
PDF, Size: 125 KB

See Also

Another Taxpayer Win: Court Accepts 47.5% Discount for Formed (But Not Funded) FLP

Legal and Court Case Update
December 2009

Court accepts combined discounts of 47.5% on transfers to an FLP, which was formed but not fully funded before the founder’s death.