Lee Graham Shopping Center v. Estate of Diane Z. Kirsch

Affirmed by published opinion. Judge SHEDD wrote the opinion in which Judge WILKINSON and Judge THACKER joined.

SHEDD, Circuit Judge:

In May 2011, Diane Z. Kirsch assigned her limited partnership interest (“Interest”) in the Lee Graham Shopping Center Limited Partnership (“Partnership”), 1 a business closely held by members of two families, to the Diane Z. Kirsch Family Trust (“Kirsch Trust”). By the terms of the Kirsch Trust, the Interest was to pass to another trust, established for the benefit of her long-term companion Wayne Cullen (“Cullen Trust”), upon Kirsch’s death. Kirsch died in…