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Tax Law Update

Texas District Court respects decedent's unfunded FLP for estate tax purposes. A case out of Texas sure enough shows it pays to know the law. In this case, clients saved about $40 million. In Keller v. United States, No. V-02-62 (S.D. Texas Aug. 20, 2009), the U.S. District Court for the Southern District of Texas ruled in favor of the taxpayer, holding that the estate of Maude O'Connor Williams was
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Texas District Court respects decedent's unfunded FLP for estate tax purposes. A case out of Texas sure enough shows it pays to know the law. In this case, clients saved about $40 million.

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