Davenport Analyzed

Prof. Wendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted her article entitled Davenport: Res Judicata Applied on SSRN.

Here is the abstract of her article:

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.

Prof. Gerzog’s article also appears in 115 Tax Notes 1199 (June 18, 2007).