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October 25, 2006
McCord Case Analyzed
Prof. Wendy Gerzog (University of Baltimore School of Law) has recently posted her article entitled McCord and Post-Gift Events on SSRN. The article was originally published in 113 Tax Notes 349 (2006).
Prof. Gerzog's article focuses on the admissibility of post-gift events and reviews and critiques the recent Fifth Circuit opinion in McCord.
October 25, 2006 in Articles, Gift Tax | Permalink
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