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Gerzog on Davenport and Res Judicata

Wendy Gerzog (Baltimore) has posted Davenport: Res Judicata Applied, 115 Tax Notes 1199 (June 18, 2007).  Here is the abstract:

The Fifth Circuit applied res judicata in Davenport and the gift tax on 1980 gifts may finally be paid. The article details a long history of litigation culminating in this case.


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