Wendy C. Gerzog (Baltimore) has published Caering About the Credit for Prior Transfers, 129 Tax Notes 1023 (Nov. 29, 2010). Here is the abstract:
The author discusses [Estate of Le Caer v. Commissioner, 135 T.C. No. 14 (Sept. 7, 2010)], in which the Tax Court analyzed and rejected the taxpayers’ proposed computations for the credit for tax on prior transfers under § 2013.



