.
Gerzog, Wendy C.'s
Scholarly Papers
Click on the title of any column to sort the table by that
column.
Aggregate Statistics
Total 10,734
Total Citations 3
1.
Gerzog, Wendy C. University of Baltimore - School of Law
544(22,721)
family limited partnership, FLP, estate planning, estate tax, section 2036, Erickson, valuation, discount, bona fide sales
2.
Gerzog, Wendy C. University of Baltimore - School of Law
383(35,864)
expert testimony, valuation, Boltar, Daubert, conservation easement, charitable deduction
3.
Gerzog, Wendy C. University of Baltimore - School of Law
361(38,541)
Family LLC, indirect gift, nonmarketability discount, step transaction doctrine, Linton
4.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
11 Feb 09
Last Revised:
23 Feb 09
330(43,015)
family limited partnership, FLP, private annuity, Hurford, gift tax, estate tax, estate planning
5.
Gerzog, Wendy C. University of Baltimore - School of Law
306(46,966)
gift tax, FLP, family limited partnership, step transaction, indirect gift, Linton
6.
Gerzog, Wendy C. University of Baltimore - School of Law
287(50,648)
estate tax. valuation, art collection, paintings, fractional interest discount, IRS Art Panel
7.
Gerzog, Wendy C. University of Baltimore - School of Law
260(56,626)
FLP, family limited partnership, estate tax, Miller, section 2036, bona fide sales exception, discounts
8.
Gerzog, Wendy C. University of Baltimore - School of Law
260(56,626)
equitable apportionment, estate planning, estate taxes, trusts, wills
9.
Gerzog, Wendy C. University of Baltimore - School of Law
246(60,119)
10.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
07 May 11
Last Revised:
30 Aug 11
234(63,456)
QTIP, Power of Appointment Trust, Marital Deduction, estate tax, gift tax, estate planning, reverse QTIP, bypass trust, state-only QTIP
11.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
03 Apr 08
Last Revised:
31 Jul 08
227(65,529)
definition of family, stepchild, stepparent, income tax, estate and gift tax, corporate tax
12.
Gerzog, Wendy C. University of Baltimore - School of Law
224(66,455)
1
Holman, FLP, family limited partnerships, valuation, indirect gift, section 2703, Shepherd, Senda, Amlie
13.
Gerzog, Wendy C. University of Baltimore - School of Law
219(68,025)
1
family limited partnership, FLP, Mirowski, section 2036, Bongard test, estate tax, gift tax
14.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
16 Sep 08
Last Revised:
11 Jan 09
215(69,363)
charitable deduction, quid pro quo, public benefit, CLT, American Bar Endowment, McCord, conditional gift, donor advised funds, private foundation, income tax, gift tax
15.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
29 Jan 08
Last Revised:
15 Jun 08
212(70,326)
charitable deduction, split interest charitable gift, substantial compliance, estate tax, Tamulis
16.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
17 Feb 10
Last Revised:
26 Feb 10
207(72,088)
FLP, family limited partnership, Pierre, check-the-box, lack of marketability discount, minority discount, gift tax
17.
Gerzog, Wendy C. University of Baltimore - School of Law
207(72,088)
valuation, fair market value, family limited partnership, FLP, estate tax, gift tax, section 2031
18.
Gerzog, Wendy C. University of Baltimore - School of Law
206(72,461)
gift tax, family limited partnership, FLP, annual exclusion, trust, Wimmer
19.
Gerzog, Wendy C. University of Baltimore - School of Law
202(73,937)
postdeath events, proposed regulations, estate tax, deduction under section 2053, claims against the estate
20.
Gerzog, Wendy C. University of Baltimore - School of Law
201(74,289)
defined value clause, family LLC, FLP, fair market value, gift tax, Hendrix, Procter, McCord, charitable gift, American Bar Endowment
21.
Gerzog, Wendy C. University of Baltimore - School of Law
185(80,554)
Defined Value Clauses, gift tax, family LLC, FLP, Wandry, Procter, Robinette
22.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
15 Jul 12
Last Revised:
27 Aug 12
182(81,788)
defined value clauses, valuation, gift tax, estate tax, marital deduction, charitable deduction, Procter, Robinette, tax and public policy
23.
Gerzog, Wendy C. University of Baltimore - School of Law
180(82,599)
portability, estate tax, exemptions, bypass trust, credit shelter trust, marital deduction, generation skipping transfer tax
24.
Gerzog, Wendy C. University of Baltimore - School of Law
180(82,599)
family limited partnership, FLP, estate planning, estate tax, section 2036, Gore, Rector, valuation, discount, bona fide sales
25.
Gerzog, Wendy C. University of Baltimore - School of Law
178(83,502)
McCord, FLP, defined value clause, postgift events, valuation
26.
Gerzog, Wendy C. University of Baltimore - School of Law
172(86,304)
Jorgensen, FLP, family limited partnership, estate tax, discounts, section 2036
27.
Gerzog, Wendy C. University of Baltimore - School of Law
168(88,194)
college savings plans, college savings accounts, section 529, income tax, gift tax, estate tax, tax avoidance, tax abuse
28.
Gerzog, Wendy C. University of Baltimore - School of Law
159(92,731)
gifts, gift tax, annual exclusion, family limited partnership, FLP, Price, Hackl
29.
Gerzog, Wendy C. University of Baltimore - School of Law
153(96,040)
valuation, lottery cases, discounting, gift tax, Dickerson
30.
Gerzog, Wendy C. University of Baltimore - School of Law
145(100,709)
qualified terminable interest property, QTIP, marital deduction, section 2035, section 2207A, Morgens, Mellinger, estate tax, gift tax
31.
Gerzog, Wendy C. University of Baltimore - School of Law
144(101,337)
estate tax, eldercare, deduction, section 2053, claim against the estate, Olivo, bequest, oral contract
32.
Gerzog, Wendy C. University of Baltimore - School of Law
142(102,532)
FLP, family limited partnership, gift tax, indirect gift, Gross, Holman, Jones, Shepherd, step transaction doctrine, economic risk
33.
Gerzog, Wendy C. University of Baltimore - School of Law
131(109,780)
stolen property, wrongdoer's estate, estate tax, section 2031, section 2033, section 2053, claims against the estate, QTIP
34.
Gerzog, Wendy C. University of Baltimore - School of Law
122(116,255)
estate tax, family limited partnership, FLP, section 2036, bona fide sales, marital deduction, administrative expense, section 2056, section 2053, valuation discounts, estate of Black
35.
Gerzog, Wendy C. University of Baltimore - School of Law
119(118,614)
charitable deduction, conservation easement, facade easement, income tax, tax penalties, Kaufman
36.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
08 Apr 08
Last Revised:
05 May 08
117(120,175)
estate tax, disclaimer, defined value clause, FLP, McCord, charitable lead annuity trust, CLAT, savings clause
37.
Gerzog, Wendy C. University of Baltimore - School of Law
114(122,697)
Gerson, GST, GSTT, generation-skipping, plain meaning, transfer tax
38.
Gerzog, Wendy C. University of Baltimore - School of Law
110(126,048)
charitable deduction, split interest, charitable remainder trust, charitable lead trust, 1969 Tax Reform Act, philanthropy, estate tax, gift tax, income tax
39.
Gerzog, Wendy C. University of Baltimore - School of Law
106(129,523)
gift tax, valuation, FLP, family limited partnership
40.
Gerzog, Wendy C. University of Baltimore - School of Law
105(130,419)
McCord, gift tax, estate tax, tax affecting, section 2035, net gift
41.
Gerzog, Wendy C. University of Baltimore - School of Law
104(131,359)
estate tax, alternate valuation date, section 2032, regulations, Kohler
42.
Gerzog, Wendy C. University of Baltimore - School of Law
104(131,359)
FLP, Bongard, Schutt
43.
Gerzog, Wendy C. University of Baltimore - School of Law
103(132,239)
section 2053, claim against the estate, postdeath events, estate tax, puppeteer, Jim Henson, separation agreement
44.
Gerzog, Wendy C. University of Baltimore - School of Law
102(133,127)
estate tax, defined value clause, marital deduction, family limited partnership, FLP
45.
Gerzog, Wendy C. University of Baltimore - School of Law
102(133,127)
FLP, estate planning, estate tax, section 2036, Bigelow, valuation, discount, bona fide sales
46.
Gerzog, Wendy C. University of Baltimore - School of Law
101(134,051)
Estate Tax, Actuarial Tables, section 7520, Anthony, Shackleford, Gribauskas, Cook, section 2039
47.
Gerzog, Wendy C. University of Baltimore - School of Law
100(134,984)
palimony, estate tax, deduction, claim against the estate, Shapiro
48.
Gerzog, Wendy C. University of Baltimore - School of Law
100(134,984)
estate tax, section 1014, basis, Janis, duty of consistency
49.
Gerzog, Wendy C. University of Baltimore - School of Law
98(136,880)
FLP, estate tax, lack of marketability discount, minority discount
50.
Gerzog, Wendy C. University of Baltimore - School of Law
89(146,019)
le Caer, credit , tax on prior transfers, TPT, section 2013, estate tax, recent cases
51.
Gerzog, Wendy C. University of Baltimore - School of Law
84(151,441)
marital deduction, QTIP, Davis, Whiting
52.
Gerzog, Wendy C. University of Baltimore - School of Law
82(153,710)
gift tax, estate tax, res judicata, collateral estoppel, transferee liability, valuation
53.
Gerzog, Wendy C. University of Baltimore - School of Law
80(156,065)
conservation easement, charitable deduction, estate tax, gift tax, income tax, estate planning, Turner, Glass
54.
Gerzog, Wendy C. University of Baltimore - School of Law
77(159,787)
estate tax, Negron, lottery payments, non-marketability discount, valuation, Ithaca Trust
55.
Gerzog, Wendy C. University of Baltimore - School of Law
76(161,024)
equitable recoupment, QTIP, marital deduction
56.
Gerzog, Wendy C. University of Baltimore - School of Law
75(162,342)
Rev. Proc. 2005-24, Notice 2006-15, CRAT, CRUT, CRT, UPC Elective Share, Spousal Share, charitable deduction
57.
Gerzog, Wendy C. University of Baltimore - School of Law
73(164,968)
GRATs, 2702, Gift Tax Regs., valuation, Schott
58.
Gerzog, Wendy C. University of Baltimore - School of Law
71(167,686)
Dunlap, expert valuation, facade easement, charitable deduction, burden of proof
59.
Gerzog, Wendy C. University of Baltimore - School of Law
65(175,989)
equitable apportionment, LLC, gift completion, defined value clause, issue preclusion, collateral estoppel, gift tax, estate tax, annual exclusion
60.
Dodge, Joseph M. Florida State University - College of Law
Gerzog, Wendy C. University of Baltimore - School of Law
Crawford, Bridget J. Pace University School of Law
Posted:
06 Mar 12
Last Revised:
06 Apr 12
65(175,989)
estate, gift, tax, legal education, estate planning
61.
Gerzog, Wendy C. University of Baltimore - School of Law
65(175,989)
62.
Gerzog, Wendy C. University of Baltimore - School of Law
62(180,424)
Donovan, Davis, Lottery, Estate Tax, Valuation, Annuities
63.
Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
03 Oct 07
Last Revised:
24 Sep 09
59(185,059)
estate tax, Roski, closely held business, farm, section 6166, lien, tax gap
64.
Gerzog, Wendy C. University of Baltimore - School of Law
57(188,267)
65.
Gerzog, Wendy C. University of Baltimore - School of Law
57(188,267)
marital deduction, duty of consistency, 2056
66.
Gerzog, Wendy C. University of Baltimore - School of Law
55(191,510)
QTIP, marital deduction, demeans women, qualfied terminable interest property, section 2056
67.
Gerzog, Wendy C. University of Baltimore - School of Law
50(200,121)
1
marriage penalty, income tax, two-earner couple
68.
Gerzog, Wendy C. University of Baltimore - School of Law
46(207,524)
FLPs, 2036, Kimbell, Wheeler, Turner, D'Ambrosio
69.
Gerzog, Wendy C. University of Baltimore - School of Law
45(209,384)
GRAT, 2702, valuation, gift tax, Focardi, Cook, Schott
70.
Gerzog, Wendy C. University of Baltimore - School of Law
35(230,461)
Saigh, transferee liability, estate tax, Baptiste, Poinier
71.
Gerzog, Wendy C. University of Baltimore - School of Law
34(232,772)
Child Support, Alimony, Tax Policy, Tax Credit, Income Tax, Divorce, Family Law
72.
Gerzog, Wendy C. University of Baltimore - School of Law
31(240,218)
QTIP, qualified terminable interest property, marital deduction, sexist, degrading women, estate tax, gift tax, transfer tax
73.
Gerzog, Wendy C. University of Baltimore - School of Law
31(240,218)
QTIP, qualified terminable interest property, marital deduction, sexist
74.
Gerzog, Wendy C. University of Baltimore - School of Law
31(240,218)
Valuation, 2703, Estate Tax, Amlie, Blount, Family Discord
75.
Gerzog, Wendy C. University of Baltimore - School of Law
19(278,339)
Estate of Clack, QTIP, qualified terminable interest property, marital deduction, demeans women
76.
Contingencies and the Gift Tax
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Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
07 Nov 01
Last Revised:
12 Jun 12
17(285,423)
Gerzog, Wendy C. University of Baltimore - School of Law
17
2001 Tax Act, gift tax, estate tax repeal, contingencies
Gerzog, Wendy C. University of Baltimore - School of Law
0
77.
Gerzog, Wendy C. University of Baltimore - School of Law
16(288,975)
lottery, valuation, estate tax, postdeath facts, actuarial tables, Ithaca Trust, Shackleford, Gribauskas
78.
Gerzog, Wendy C. University of Baltimore - School of Law
14(296,144)
Quinlan, legal definition of death, physician's duty of care, extraordinary medical care, physician's liability, incompetency, right to privacy, consent
79.
A Different Take on the FLP Valuation Game
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Gerzog, Wendy C. University of Baltimore - School of Law
Posted:
31 Oct 02
Last Revised:
10 May 12
11(306,628)
Gerzog, Wendy C. University of Baltimore - School of Law
11
family limited partnership, FLP, section 2036, estate tax, valuation discounts, Strangi, Byrum, Eisenberg, Smith
Gerzog, Wendy C. University of Baltimore - School of Law
0
80.
Gerzog, Wendy C. University of Baltimore - School of Law
5(324,732)
Ithaca Trust, estate tax, deductions, postdeath facts, section 2053, Smith, McMorris, and O'Neal
81.
Gerzog, Wendy C. University of Baltimore - School of Law
82.
Gerzog, Wendy C. University of Baltimore - School of Law
83.
Gerzog, Wendy C. University of Baltimore - School of Law
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