Gerzog on McCord: Value of Gifts Must Be "Tax Affected" • TaxProf Blog

Wendy C. Gerzog (Baltimore) has posted McCord: Value of Gifts Must Be "Tax Affected," 113 Tax Notes 913 (2006), on SSRN. Here is the abstract:

In this second article on the Fifth Circuit’s opinion in McCord (the first is here), the author discusses the gift tax reduction attributable to the donees’ assumption of the donors’/decedents’ potential section 2035 liability.

About the Author

Paul Caron

Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.