On May 20, the U.S. Court of Appeals for the Fifth Circuit delivered good news to estate planners with its long-awaited holding in Kimbell v. U.S.1 The court cut back on the Tax Court's Strangi II2 decision. Of course, Kimbell applies directly only to taxpayers in the Fifth Circuit, that is Louisiana, Mississippi and Texas. But it can be cited in other jurisdictions. And its conclusions, reasoning and implications for estate planners dealing with
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