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Annual Exclusion: Gift Made by Agent Does Not Qualify Unless Authorized

Pennsylvania In Barnett v. United States, No. 07-cv-844, 2009 WL 2426246 (W.D. Pa. May 27, 2009), the court determined that gifts made on behalf of the principal by his agent did not qualify for the annual exclusion because the power of attorney did not authorize the gifts.  Accordingly, because the principal died, these gifts were brought back into the estate.

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