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 ...
See Also
Keller v. United States
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 ...