That fortune was greatly increased by dubious schemes — including instances of outright fraud — designed to dodge gift and estate taxes, the investigation found. The most overt fraud uncovered by The Times involved the sham corporation, All County Building Supply & Maintenance, created by the Trumps in 1992. It appeared, on paper at least, to be a purchasing agent for Fred Trump’s buildings. In reality, the creation of All County did not change how Fred Trump’s business functioned. Fred Trump’s apartment buildings then reimbursed All County, with an extra 20 to 50 percent tacked on.

Source: New York Times December 15, 2018 16:18 UTC