1. Home
  2. Browse Decisions
  3. F.3d
  4. 218 F.3d
  5. 218 F.3d 383 (2000)
 

ADAMS v. U.S.

No. 99-10497.

218 F.3d 383 (2000)

Patricia M. ADAMS; Ronald Mendenhall; Nationsbank of Texas, N.A., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 5, 2000.

Attorney(s) appearing for the Case

William Reeder Cousins, III (argued), Robert Mershon Bolton, Robert Don Collier, Meadows, Owens, Collier, Reed, Cousins & Blau, Dallas, TX, for Plaintiffs-Appellants.

Curtis C. Pett (argued), Richard Bradshaw Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.

Before JONES, DUHÉ and WIENER, Circuit Judges.

WIENER, Circuit Judge:

This estate tax case presents a single issue: Whether discounts for lack of control, lack of marketability, and poor portfolio diversity are applicable when appraising the value of an assignee's fractional interest in a Texas general partnership for estate tax purposes. The district court correctly identified the relevant interest of the partnership in question—that of a partner's assignee, not that of a full-fledged partner—but...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases