(decedent and spouse established family publishing business and acquired 740 acres of land; family limited partnership established for preservation and potential development purposes; land appraised and transferred to FLP with FLP shares then gifted to kids, their spouses and transferors' grandchildren; gift tax paid with no discounts claimed; upon wife's death, issue was whether wife's partnership interest included in her estate under I.R.C. Sec. 2036(a); bona fide non-tax purpose present for establishing FLP - creation of family asset to be managed by family (sale of homes near lake) with court citing Mirowski v. Comr., T.C. Memo. 2008-74 to bolster its conclusion; two of transferors' children later divorced and deeded their interests in the land back with transferors paying real estate tax from own funds; IRS claimed partnership formalities not followed, but bona fide sale present and transferors not dependent on distributions from FLP, no commingling of personal and partnership funds, no discounting of interests claimed, and transferors in good health at time of transfer; I.R.C. Sec. 2036(a) inapplicable to cause inclusion of wife's FLP interest in her estate with result that over $2.5 million in estate tax saved).