Wendy C. Gerzog (Baltimore) has published It’s Summertime With Iced Tehan a TAM, 108 Tax Notes 603 (Aug. 1, 2005), also available on the Tax Analysts web site as Doc 2005-15229, 2005 TNT 147-26. The article discusses Estate of Tehan v. Commissioner, T.C. Memo. 2005-128, and TAM 200513028, "recent estate tax material you can read while you wiggle your toes in the sand or while you sit by the pool."
