(even after admission to Alzheimer’s unit of nursing home, decedent possessed valid non-tax reasons for post-admission transfer of family business assets (rock quarry) to family limited partnership (FLP) such that value of transfers not included in decedent’s gross estate via I.R.C. §2036; decedent did not have ability to manage transferred assets and reduced personal liability associated with assets after transfer; decedent received partnership interests of equal value to contributed assets and no retention of interest in transferred partnership interests; decedent retained over $1,100,000 in liquid assets in own name; FLP further decedent’s intent to equally distribute assets to children post-death and provide management; no evidence of implied agreement allowing decedent to continue to enjoy income after transfers; no binding agreement present to provide decedent with support and maintenance).