• Fifth Circuit affirms Keller on funding of FLP and Graegin loan deductions—In Keller v. U.S., the U.S. Court of Appeals for the Fifth Circuit affirmed the U.S. District Court for the Southern District of Texas decision in favor of the estate of Maude O’Connor Williams (110 A.F.T.R.2d 2012-XXXX, Sept. 25, 2012). The issues on appeal were whether: (1) under Texas law, Maude had funded a family limited partnership (FLP) before her death when the assets ...

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