Footnotes (61)



Davenport: Res Judicata Applied

Wendy C. Gerzog

University of Baltimore - School of Law

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

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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