Abstract

http://ssrn.com/abstract=994791
 
 

Footnotes (61)



 


 



Davenport: Res Judicata Applied


Wendy C. Gerzog


University of Baltimore - School of Law


Tax Notes, Vol. 115, No. 12, 2007

Abstract:     
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.

Number of Pages in PDF File: 6

Keywords: gift tax, estate tax, res judicata, collateral estoppel, transferee liability, valuation

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Date posted: June 25, 2007  

Suggested Citation

Gerzog, Wendy C., Davenport: Res Judicata Applied. Tax Notes, Vol. 115, No. 12, 2007. Available at SSRN: http://ssrn.com/abstract=994791

Contact Information

Wendy C. Gerzog (Contact Author)
University of Baltimore - School of Law ( email )
1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)
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