Fifth Circuit affirms Church v. U.S. regarding transfer restrictions

Business Valuation Update BVLaw
Legal and Court Case Update
January 4, 2005


In this estate tax appeal, the Fifth Circuit affirmed the district court's decision in Church v. United States , 2000 U.S. Dist. LEXIS 714 (W.D. Tex. 2000) (abstracted here ). The on ...