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McCord Case Analyzed

By Gerry W. Beyer

Prof. Wendy Gerzog (University of Baltimore School of Law) has recently posted her article entitled McCord and Post-Gift Events on SSRN.  The article was originally published in 113 Tax Notes 349 (2006).

Prof. Gerzog’s article focuses on the admissibility of post-gift events and reviews and critiques the recent Fifth Circuit opinion in McCord.

Posted in:
Articles and Gift Tax