Kimbell v. United States

Full Text of Court Cases
January 14, 2003
5511 Motor Vehicle Dealers (New and Used)
estate and gift taxation

Kimbell v. United States
No. 01-CV-0218-R (ND Tex. 2003)
Federal Court
United States District Court


The U.S. District Court for the Northern District of Texas determined that a transfer of assets from a trust controlled by the decedent in exchange for a 99% limited partnership interest and a 50% interest in the corporate general partner was not a bona f ...
Kimbell v. United States
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See Also

Estate Fails to Meet 2036(a) Requirements; Partnership's Assets Included in Gross Estate

After decedent's death, her estate filed returns listing the value of decedent's 99% partnership interest as $1.257 million.

Value of Assets Transferred to Limited Partnership Must Be Included in the Gross Estate

the U.S. District Court for the Northern District of Texas considered a motion for partial summary judgment regarding a refund of es­tate tax.