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Taxation-Federal Estate and Gift Commons™
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Articles 31 - 32 of 32
Full-Text Articles in Taxation-Federal Estate and Gift
Van Alen: A Reasonable Consistency, Wendy G. Gerzog
Van Alen: A Reasonable Consistency, Wendy G. Gerzog
All Faculty Scholarship
In Van Alen, the Tax Court held that the duty of consistency required that two of the decedent’s children use the section 2032A basis valuation figures to determine gain on the sale of their interest in the decedent’s ranch, which was left to them in trust. The siblings had argued that their stepmother erroneously completed their father’s estate tax return.
The Geography Of Marriage, William P. Lapiana
The Geography Of Marriage, William P. Lapiana
Articles & Chapters
No abstract provided.