Legal Opinion
Thomas Keller v. United States
Court of Appeals for the Fifth Circuit
Decided September 25, 2012No. 10-41311PublishedCited by 1 opinion
1Opinion of the Court
EDITH H. JONES, Chief Judge:
Maude Williams passed away in May 2000, leaving behind both a substantial fortune and incomplete estate-planning documents. Originally believing this omission precluded transfer of the relevant estate property to a limited partnership, her Estate paid over $147 million in federal taxes. The Estate later discovered Texas state authorities supporting that Williams sufficiently capitalized the limited partnership before her death, entitling the Estate to a substantial refund. In this refund suit, the Estate claimed a further substantial deduction for interest on the…
2Cases cited15 opinions
- Estate of Bahr v. CommissionerUnited States Tax Court · 1977
- Todd v. CommissionerUnited States Tax Court · 1971
- Conrad v. JudsonCourt of Appeals of Texas · 1971
- Logan v. LoganTexas Supreme Court · 1941
- Bemont Investments, L.L.C. Ex Rel. Tax Matters Partner v. United StatesCourt of Appeals for the Fifth Circuit · 2012
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3Cited by1 opinion
- Lin v. Veritex Community Bank, N.A.District Court, S.D. Texas · 2022