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Wills, Trusts, & Estates Prof Blog
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Gross case analyzed

By Gerry W. Beyer

Gerzog_Wendy Prof. Wendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted on SSRN her article entitled Gross: FLP Sequence and its Consequence.

Here is the abstract of her article:

The author analyzes the recent Gross case in which the taxpayer made gifts of stock to her children through an FLP.

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Articles, Estate Tax and Gift Tax