Estate-planning lawyers are cheering a recent taxpayer win in the ongoing battle with the Internal Revenue Service over family limited partnerships (FLPs). The U.S. Court of Appeals for the Fifth Circuit dealt the IRS a stinging defeat May 20 in Kimbell v. United States (No. 03-10529), when it overturned a lower court's decision and found that $2.5 milllion in assets transferred by a family matriarch into a family limited partnership were not includible in her estate under Internal
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