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

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

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Summary

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 ...