Section Newsletters

Articles From Maria Motev

Fifth Circuit Court of Appeals upholds the use of FLP against IRS attack By Howard Z. Gopman & Maria Motev Business and Securities Law, December 2004 In David A. Kimbell, Sr. Independent Executor Under the Will Of Ruth A. Kimbell, Deceased v. U.S., the Fifth Circuit Court of Appeals meticulously examined the facts and concluded that the use of an FLP (family limited partnership) could be upheld.

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