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

Business Valuation Update BVLaw
Legal and Court Case Update
January 14, 2003

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (543 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
5511 Motor Vehicle Dealers (New and Used)
estate and gift taxation
Kimbell v. United States
No. 01-CV-0218-R (ND Tex. 2003)
US
Federal Court
Texas
United States District Court
Buchmeyer

Summary

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

See Also

Kimbell v. United States

Full Text of Court Cases
January 14, 2003

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 ...