Margaret Akins v. Pauline Clark

OPINION

in which GODDARD, P.J., and SUSANO, J., joined.

Margaret Akins (“Plaintiff’) stood to inherit a farm and stock from her close Mend, Josephine A. Notgrass (“Not-grass”), through specific bequests (“Bequests”) in Notgrass’ will. After Not-grass’ will (“Will”) was executed, Notgrass and Plaintiff formed a hmited partnership (“Limited Partnership”) in an effort to save estate taxes. Notgrass held a substantially higher interest in the Limited Partnership than Plaintiff and was the sole general partner. Notgrass transferred to the Limited Partnership the farm and stock which were the subject…