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Gerzog: Le Caer and the § 2013 Estate Tax Credit

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.


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