Wendy C. Gerzog

University of Baltimore - School of Law

Professor

1420 N. Charles Street

Baltimore, MD 21218

United States

SCHOLARLY PAPERS

93

DOWNLOADS
Rank 3,036

SSRN RANKINGS

Top 3,036

in Total Papers Downloads

13,659

SSRN CITATIONS

5

CROSSREF CITATIONS

2

Scholarly Papers (93)

1.

Erickson: A Primer on FLPS

Tax Notes, Vol. 116, No. 3, 2007
Number of pages: 4 Posted: 21 Jul 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 602 (51,288)

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family limited partnership, FLP, estate planning, estate tax, section 2036, Erickson, valuation, discount, bona fide sales

2.

Valuing Art in an Estate

Tax Notes, Vol. 117, No. 6, 2007
Number of pages: 6 Posted: 08 Nov 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 454 (73,138)

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estate tax. valuation, art collection, paintings, fractional interest discount, IRS Art Panel

3.

Excluding Expert Valuation Testimony

Tax Notes, Vol. 132, No. 13, 2011
Number of pages: 3 Posted: 26 Sep 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 431 (77,564)

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expert testimony, valuation, Boltar, Daubert, conservation easement, charitable deduction

4.

Linton Family LLC and the Step Transaction Doctrine

Tax Notes, Vol. 125, No. 9, 2009
Number of pages: 4 Posted: 02 Dec 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 391 (86,905)

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Family LLC, indirect gift, nonmarketability discount, step transaction doctrine, Linton

5.

Hurford: FLP Practice Pointers

Tax Notes, Vol. 122, No. 6, 2009
Number of pages: 6 Posted: 11 Feb 2009 Last Revised: 23 Feb 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 350 (98,759)

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family limited partnership, FLP, private annuity, Hurford, gift tax, estate tax, estate planning

6.

Linton Reversed: Indirect Gift and the Step Transaction Doctrine

Tax Notes, Vol. 130, No. 13, 2011
Number of pages: 5 Posted: 05 Apr 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 342 (101,333)

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gift tax, FLP, family limited partnership, step transaction, indirect gift, Linton

7.

Equitable Apportionment: Recent Cases and Continuing Trends

Real Property, Probate and Trust Journal ABA, Vol. 41, p. 671, Winter 2007
Number of pages: 71 Posted: 01 Apr 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 294 (119,466)

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equitable apportionment, estate planning, estate taxes, trusts, wills

8.

Miller: Effective FLP Line Drawing

Tax Notes, Vol. 124, No. 12, 2009
Number of pages: 4 Posted: 12 Oct 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 277 (127,226)

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FLP, family limited partnership, estate tax, Miller, section 2036, bona fide sales exception, discounts

9.

The New Super-Charged PAT (Power of Appointment Trust)

Houston Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2011-9
Number of pages: 34 Posted: 07 May 2011 Last Revised: 30 Aug 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 276 (127,748)

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QTIP, Power of Appointment Trust, Marital Deduction, estate tax, gift tax, estate planning, reverse QTIP, bypass trust, state-only QTIP

10.

FLP Loss, but Crummey Win

Tax Notes, Vol. 133, No. 9, 2011
Number of pages: 5 Posted: 29 Nov 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 268 (131,761)

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11.

Wimmer Wins FLP Annual Exclusions

Tax Notes, Vol. 138, No. 4, 2013
Number of pages: 5 Posted: 29 Jan 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 260 (135,987)

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gift tax, family limited partnership, FLP, annual exclusion, trust, Wimmer

12.

Not All Defined Value Clauses are Equal

Pittsburgh Tax Review, Forthcoming
Number of pages: 45 Posted: 15 Jul 2012 Last Revised: 27 Aug 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 258 (137,018)

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defined value clauses, valuation, gift tax, estate tax, marital deduction, charitable deduction, Procter, Robinette, tax and public policy

13.

Families for Tax Purposes: What About the Steps?

University of Michigan Journal of Law Reform, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2008-03
Number of pages: 43 Posted: 03 Apr 2008 Last Revised: 31 Jul 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 255 (138,651)

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definition of family, stepchild, stepparent, income tax, estate and gift tax, corporate tax

14.

The Strict Rules of Charitable Split Interest Gifts

Tax Notes, Vol. 118, No. 5, 2008, University of Baltimore School of Law Legal Studies Research Paper No. 2008-08
Number of pages: 5 Posted: 29 Jan 2008 Last Revised: 15 Jun 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 249 (141,953)

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charitable deduction, split interest charitable gift, substantial compliance, estate tax, Tamulis

15.

Defined Value Clauses and Fair Market Value

Tax Notes, Vol. 134, No. 13, p. 1685, March 2012, University of Baltimore School of Law Legal Studies Research Paper
Number of pages: 4 Posted: 27 Mar 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 243 (145,337)

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defined value clause, family LLC, FLP, fair market value, gift tax, Hendrix, Procter, McCord, charitable gift, American Bar Endowment

16.

From the Greedy to the Needy

Oregon Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2009-05
Number of pages: 51 Posted: 16 Sep 2008 Last Revised: 11 Jan 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 243 (145,337)

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charitable deduction, quid pro quo, public benefit, CLT, American Bar Endowment, McCord, conditional gift, donor advised funds, private foundation, income tax, gift tax

17.

Valuation Discounting Techniques: Terms Gone Awry

Tax Lawyer, Vol. 61, No. 3, 2008, University of Baltimore School of Law Legal Studies Research Paper No. 2009-16
Number of pages: 33 Posted: 20 Oct 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 242 (145,894)

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valuation, fair market value, family limited partnership, FLP, estate tax, gift tax, section 2031

18.

Tax Court FLP Confusion: Mirowski

Tax Notes, Vol. 120, No. 3, 2008
Number of pages: 4 Posted: 22 Jul 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 239 (147,683)

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family limited partnership, FLP, Mirowski, section 2036, Bongard test, estate tax, gift tax

19.

Holman: The FLP's New Clothes

Tax Notes, Vol. 120, No. 12, 2008
Number of pages: 6 Posted: 22 Sep 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 234 (150,710)

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Holman, FLP, family limited partnerships, valuation, indirect gift, section 2703, Shepherd, Senda, Amlie

20.

Check-the-Box Regs and Gift Tax Discounts

Tax Notes, Vol. 126, No. 7, 2010
Number of pages: 5 Posted: 17 Feb 2010 Last Revised: 26 Feb 2010
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 232 (151,944)

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FLP, family limited partnership, Pierre, check-the-box, lack of marketability discount, minority discount, gift tax

21.

Wandering Far Afield with Defined Value Clauses

Tax Notes, Vol. 135, No. 9, 2012
Number of pages: 6 Posted: 02 Jun 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 220 (159,870)

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Defined Value Clauses, gift tax, family LLC, FLP, Wandry, Procter, Robinette

22.

Dealing with Postdeath Events

Tax Notes, Vol. 116, 2007
Number of pages: 6 Posted: 08 Nov 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 214 (164,099)

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postdeath events, proposed regulations, estate tax, deduction under section 2053, claims against the estate

23.

College Savings Plans: Not Just for Education

Tax Notes, Vol. 122, No. 10, 2009
Number of pages: 4 Posted: 11 Mar 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 212 (165,538)

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college savings plans, college savings accounts, section 529, income tax, gift tax, estate tax, tax avoidance, tax abuse

24.

Portability of Exemptions

Tax Notes, Vol. 119, No. 5, 2008
Number of pages: 4 Posted: 05 May 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 193 (180,716)

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portability, estate tax, exemptions, bypass trust, credit shelter trust, marital deduction, generation skipping transfer tax

25.

Mccord and Post-Gift Events

Tax Notes, Vol. 113, p. 349, October 23, 2006
Number of pages: 7 Posted: 25 Oct 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 190 (183,271)

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McCord, FLP, defined value clause, postgift events, valuation

26.

Rector and Gore: Two Recent FLP Cases

Tax Notes, Vol. 118, No. 10, 2008
Number of pages: 3 Posted: 04 Mar 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 189 (184,172)

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family limited partnership, FLP, estate planning, estate tax, section 2036, Gore, Rector, valuation, discount, bona fide sales

27.

Jorgensen: A Familiar FLP Story

Tax Notes, Vol. 124, No. 1, 2009
Number of pages: 4 Posted: 06 Jul 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 187 (185,933)

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Jorgensen, FLP, family limited partnership, estate tax, discounts, section 2036

28.

Valuation Discounting and the Lottery Cases

Tax Notes, Vol. 137, No. 8, 2012
Number of pages: 3 Posted: 20 Nov 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 178 (194,187)

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valuation, lottery cases, discounting, gift tax, Dickerson

29.

The Price of an FLP Annual Exclusion

Tax Notes, Vol. 128, No. 10, 2010
Number of pages: 3 Posted: 09 Sep 2010
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 172 (199,972)

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gifts, gift tax, annual exclusion, family limited partnership, FLP, Price, Hackl

30.

What's Wrong with a Federal Inheritance Tax?

Number of pages: 38 Posted: 05 Aug 2013 Last Revised: 17 Sep 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 170 (202,019)

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inheritance tax, estate tax, equity, compliance, legislation

31.

Morgens: More QTIP Mischief

Tax Notes, Vol. 128, No. 3, 2010
Number of pages: 4 Posted: 24 Jul 2010
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 168 (204,085)

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qualified terminable interest property, QTIP, marital deduction, section 2035, section 2207A, Morgens, Mellinger, estate tax, gift tax

32.

Boomer-Ang Eldercare: Deductible Claim?

Tax Notes, Vol. 134, No. 5, 2012
Number of pages: 4 Posted: 06 Feb 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 166 (206,198)

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estate tax, eldercare, deduction, section 2053, claim against the estate, Olivo, bequest, oral contract

33.

Federal Taxes on Gratuitous Transfers: Law and Planning

J. Dodge, W. Gerzog, & B. Crawford, FEDERAL TAXES ON GRATUITOUS TRANSFERS: LAW AND PLANNING, Wolters Kluwer, 2011, FSU College of Law, Public Law Research Paper No. 588
Number of pages: 79 Posted: 06 Mar 2012 Last Revised: 06 Apr 2012
Joseph M. Dodge, Wendy C. Gerzog and Bridget J. Crawford
Florida State University - College of Law, University of Baltimore - School of Law and Pace University School of Law
Downloads 155 (218,427)

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estate, gift, tax, legal education, estate planning

34.

Toward a Reality-Based Estate Tax

Boston College Law Review, Vol. 57, No. 3, 2016, University of Baltimore School of Law Legal Studies Research Paper No. 2016-09
Number of pages: 25 Posted: 22 May 2016 Last Revised: 30 Aug 2016
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 154 (219,622)

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estate tax, valuation, FLP discounts, GRAT, CLAT, actuarial tables, QTIP, charitable deduction, marital deduction

35.

Gross: FLP Sequence and its Consequence

Tax Notes, Vol. 121, No. 9, 2008
Number of pages: 3 Posted: 02 Dec 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 149 (225,624)

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FLP, family limited partnership, gift tax, indirect gift, Gross, Holman, Jones, Shepherd, step transaction doctrine, economic risk

36.

Mortgages and Conservation Easements: Not a Good Mix

Tax Notes, Vol. 132, No. 4, p. 437, 2011, University of Baltimore School of Law Legal Studies Research Paper
Number of pages: 6 Posted: 25 Jul 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 148 (226,894)

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charitable deduction, conservation easement, facade easement, income tax, tax penalties, Kaufman

37.

Koons: Interest Deduction and FLP Valuation Practice Pointers

Tax Notes, Vol. 140, No. 4, 2013
Number of pages: 5 Posted: 22 Jul 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 142 (234,570)

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FLP Valuation, Administrative Estate Tax Expense, Interest Deduction, Estate Tax, Family Limited Partnership, Koons

38.

Valuing Fractional Interests in Art for Estate Tax Purposes

Tax Notes, Vol. 139, No. 9, 2013
Number of pages: 4 Posted: 31 May 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 140 (237,244)

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valuation, estate tax, fractional interests, fractional interests in art, LLC, section 2703, restricted agreements, discounts, Elkins

39.

Hester: A Saga of Greed

Tax Notes, Vol. 115, p. 669, May 14, 2007
Number of pages: 3 Posted: 17 May 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 139 (238,705)

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stolen property, wrongdoer's estate, estate tax, section 2031, section 2033, section 2053, claims against the estate, QTIP

40.

FLP in the Black

Tax Notes, Vol. 127, No. 3, 2010
Number of pages: 5 Posted: 19 Apr 2010
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 137 (241,499)

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estate tax, family limited partnership, FLP, section 2036, bona fide sales, marital deduction, administrative expense, section 2056, section 2053, valuation discounts, estate of Black

41.

Disclaimers and Defined Value Clauses: Christiansen

Tax Notes, Vol. 119, No. 1, 2008
Number of pages: 5 Posted: 08 Apr 2008 Last Revised: 05 May 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 132 (248,676)

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estate tax, disclaimer, defined value clause, FLP, McCord, charitable lead annuity trust, CLAT, savings clause

42.

Shapiro: Palimony and the Estate Tax

Tax Notes, Vol. 131, No. 8, 2011
Number of pages: 3 Posted: 24 May 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 130 (251,602)

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palimony, estate tax, deduction, claim against the estate, Shapiro

43.

Alms to the Rich: The Façade Easement Deduction

Virginia Tax Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2014-11
Number of pages: 38 Posted: 11 Jun 2014 Last Revised: 26 Sep 2014
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 128 (254,508)

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facade easement, conservation easement, charitable deduction, split interest, real property regulation, Pension Protection Act of 2006

44.

The Times They are Not A-Changin': Reforming the Charitable Split Interest Rules (Again)

Chicago-Kent Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2010-03
Number of pages: 41 Posted: 09 Oct 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 128 (254,508)

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charitable deduction, split interest, charitable remainder trust, charitable lead trust, 1969 Tax Reform Act, philanthropy, estate tax, gift tax, income tax

45.

Gerson: Plain Meaning and the Gstt

Tax Notes, Vol. 114, p. 701, February 12, 2007
Number of pages: 6 Posted: 13 Feb 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 128 (254,508)

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Gerson, GST, GSTT, generation-skipping, plain meaning, transfer tax

46.

Mccord: Value of Gifts Must Be 'Tax Affected'

Tax Notes, Vol. 113, p. 913, 2006
Number of pages: 6 Posted: 06 Dec 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 119 (268,832)
Citation 1

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McCord, gift tax, estate tax, tax affecting, section 2035, net gift

47.

Another Turn with Turner

Tax Notes, Vol. 136, No. 13, 2012
Number of pages: 3 Posted: 26 Sep 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 118 (270,406)

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estate tax, defined value clause, marital deduction, family limited partnership, FLP

48.

Bongard's Nontax Motive Test: Not Open and Schutt

Tax Notes, Vol. 107, pp. 1711-1716, 2005
Number of pages: 6 Posted: 24 Mar 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 116 (273,666)

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FLP, Bongard, Schutt

49.

The New Regs on Alternative Date Valuation

Tax Notes, Vol. 120, No. 797, 2008
Number of pages: 4 Posted: 27 Aug 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 114 (277,123)

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estate tax, alternate valuation date, section 2032, regulations, Kohler

50.

Big Bird Lays an Egg?

Tax Notes, Vol. 115, p. 385, April 23, 2007
Number of pages: 4 Posted: 24 Apr 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 114 (277,123)

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section 2053, claim against the estate, postdeath events, estate tax, puppeteer, Jim Henson, separation agreement

51.

Return to Senda: Order Determinative for Flp Discounts

Tax Notes, Vol. 110, p. 791, 2006
Number of pages: 2 Posted: 25 Aug 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 114 (277,123)

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gift tax, valuation, FLP, family limited partnership

52.

Anthony: Absolute Actuarial Tables

Tax Notes, Vol. 121, No. 4, 2008
Number of pages: 4 Posted: 29 Oct 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 113 (278,828)

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Estate Tax, Actuarial Tables, section 7520, Anthony, Shackleford, Gribauskas, Cook, section 2039

53.

Janis: Two Perspectives of Basis

Tax Notes, Vol. 114, p. 1265, March 26, 2007
Number of pages: 4 Posted: 02 Apr 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 112 (280,565)

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estate tax, section 1014, basis, Janis, duty of consistency

54.

Bigelow: The Ninth Circuit on FLPs

Tax Notes, Vol. 117, No. 12, 2007
Number of pages: 8 Posted: 17 Dec 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 109 (285,969)

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FLP, estate planning, estate tax, section 2036, Bigelow, valuation, discount, bona fide sales

55.

A Simpler Verifiable Gift Tax

University of Baltimore School of Law Legal Studies Research Paper No. 2015-35
Number of pages: 34 Posted: 21 Oct 2014 Last Revised: 15 Oct 2015
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 105 (293,552)
Citation 4

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gift tax, annual exclusion, consumption exclusion, portability, compliance, valuation distortions, FLP, GRAT

56.

Kelley: A Green Light for Flps

Tax Notes, Vol. 109, p. 1467, 2005
Number of pages: 4 Posted: 25 Aug 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 104 (295,464)

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FLP, estate tax, lack of marketability discount, minority discount

57.

Caering About the Credit for Prior Transfers

Tax Notes, Vol. 129, No. 9, 2010
Number of pages: 4 Posted: 03 Dec 2010
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 102 (299,421)

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le Caer, credit , tax on prior transfers, TPT, section 2013, estate tax, recent cases

58.

Façade Easement: Inexpert Valuation

Tax Notes, Vol. 136, No. 2, 2012
Number of pages: 5 Posted: 09 Jul 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 99 (305,256)

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Dunlap, expert valuation, facade easement, charitable deduction, burden of proof

59.

Davenport: Res Judicata Applied

Tax Notes, Vol. 115, No. 12, 2007
Number of pages: 6 Posted: 25 Jun 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 97 (309,339)

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

60.

Graev: Conditional Facade Easement

Tax Notes, Vol. 140, No. 14, 2013
Number of pages: 4 Posted: 01 Oct 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 95 (313,447)

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facade easement, charitable deduction, Graev, conditional gift, National Architectural Trust, Procter

61.

Conservation Easements Under Turner and Glass

Tax Notes, Vol. 112, p. 179, July 10, 2006
Number of pages: 5 Posted: 17 Jul 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 94 (315,587)

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conservation easement, charitable deduction, estate tax, gift tax, income tax, estate planning, Turner, Glass

62.

The Marital Deduction QTIP Provisions: Illogical and Degrading to Women

UCLA Women's Law Journal, Vol. 5, No. 2, 1995
Number of pages: 28 Posted: 08 Oct 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 93 (317,753)

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QTIP, marital deduction, demeans women, qualfied terminable interest property, section 2056

63.

Davis and Whiting: Qtip Income Interests and Intent

106 Tax Notes 1597
Number of pages: 3 Posted: 06 Feb 2007
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 93 (317,753)

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marital deduction, QTIP, Davis, Whiting

64.

When Sommers are Winters: Do Blanks Denote Revocability?

Tax Notes, Vol. 138, No. 12, 2013
Number of pages: 4 Posted: 25 Mar 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 90 (324,418)

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equitable apportionment, LLC, gift completion, defined value clause, issue preclusion, collateral estoppel, gift tax, estate tax, annual exclusion

65.

Buder: The Extent of Equitable Recoupment

Tax Notes, Vol. 110, pp. 1361-1364, March 20, 2006
Number of pages: 4 Posted: 29 Mar 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 89 (326,761)

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equitable recoupment, QTIP, marital deduction

66.

Negron: Circuits Now Split 2-2

Tax Notes, Vol. 123, No. 6, 2009
Number of pages: 4 Posted: 21 May 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 88 (329,167)

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estate tax, Negron, lottery payments, non-marketability discount, valuation, Ithaca Trust

67.

The Collision between Crts and the Upc Elective Share

Tax Notes, Vol. 111, May 2006
Number of pages: 7 Posted: 08 Jun 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 88 (329,167)

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Rev. Proc. 2005-24, Notice 2006-15, CRAT, CRUT, CRT, UPC Elective Share, Spousal Share, charitable deduction

68.

Van Alen: A Reasonable Consistency

Tax Notes, Vol. 142, No. 2, 2014
Number of pages: 4 Posted: 13 Jan 2014
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 84 (338,637)

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estate tax, duty of consistency, special use valuation, basis, Van Alen, section 2032A

69.

The Final Grat Regulations: Schott Shot Down

Tax Notes, Vol. 107, p. 1175, 2005
Number of pages: 6 Posted: 24 Mar 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 82 (343,520)

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GRATs, 2702, Gift Tax Regs., valuation, Schott

70.

Annuity Tables Versus Factually-Based Estate Tax Valuation: Ithaca Trust Revisited

Number of pages: 36 Posted: 18 Apr 2004
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 76 (359,101)

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71.

Donovan and Davis: Two More Lottery Cases

Tax Notes, Vol. 110, p. 543, 2006
Number of pages: 5 Posted: 24 Mar 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 73 (367,259)

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Donovan, Davis, Lottery, Estate Tax, Valuation, Annuities

72.

Contingencies and the Estate Tax

Florida Tax Review, Vol. 5, No. 2, 2001
Number of pages: 60 Posted: 08 Oct 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 72 (370,047)

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73.

An Attempt to Legislate?

Tax Notes, Vol. 117, No. 1, 2007
Number of pages: 5 Posted: 03 Oct 2007 Last Revised: 24 Sep 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 71 (372,875)

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estate tax, Roski, closely held business, farm, section 6166, lien, tax gap

74.

Duty of Consistency and Marital Deduction: Horse and Carriage

Tax Notes, Vol. 108. pp. 1463- 1472, September 19, 2005
Number of pages: 10 Posted: 28 Mar 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 66 (387,857)

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marital deduction, duty of consistency, 2056

75.
Downloads 65 (394,007)

Contingencies and the Gift Tax

Tax Notes, Vol. 93, No. 7, 2001
Number of pages: 9 Posted: 11 May 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 65 (399,152)

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2001 Tax Act, gift tax, estate tax repeal, contingencies

Contingencies and the Gift Tax

Posted: 07 Nov 2001
Wendy C. Gerzog
University of Baltimore - School of Law

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76.

The Marriage Penalty: The Working Couple's Dilemma

Fordham Law Review Vol. 47, No. 1978
Number of pages: 23 Posted: 02 Dec 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 60 (406,939)

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marriage penalty, income tax, two-earner couple

77.

On Public Policy Grounds, a Limited Tax Credit for Child Support and Alimony

The American Journal of Tax Policy, Vol. 11, p. 321, 1994
Number of pages: 20 Posted: 02 Dec 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 53 (431,451)

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Child Support, Alimony, Tax Policy, Tax Credit, Income Tax, Divorce, Family Law

78.

How Do D'Ambrosio and Wheeler Fit into the Flp Debate?

Tax Notes, Vol. 107, pp. 387-392, April 2005
Number of pages: 6 Posted: 24 Mar 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 53 (431,451)

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FLPs, 2036, Kimbell, Wheeler, Turner, D'Ambrosio

79.

Focardi: Cook-Ed, Not Schott

Tax Notes, Vol. 111, May 2006
Number of pages: 4 Posted: 08 Jun 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 52 (435,026)

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GRAT, 2702, valuation, gift tax, Focardi, Cook, Schott

80.

Amlie Feud

Tax Notes, Vol. 112, p. 877, September 4, 2006
Number of pages: 5 Posted: 11 Sep 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 51 (438,668)

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Valuation, 2703, Estate Tax, Amlie, Blount, Family Discord

81.

The Illogical and Sexist QTIP Provisions: I Just Can't Say it Ain't so

North Carolina Law Review, Vol. 76, No. 5, 1998
Number of pages: 12 Posted: 14 Oct 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 50 (442,449)

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QTIP, qualified terminable interest property, marital deduction, sexist, degrading women, estate tax, gift tax, transfer tax

82.

Tax Benefits, Higher Education and Race: A Gift Tax Proposal for Direct Tuition Payments

University of Baltimore School of Law Legal Studies Research Paper Forthcoming
Number of pages: 32 Posted: 14 Dec 2020 Last Revised: 26 Jan 2021
Bridget J. Crawford and Wendy C. Gerzog
Pace University School of Law and University of Baltimore - School of Law
Downloads 43 (470,651)

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race, tax, higher education, college, gift, wealth

83.

Solutions to the Sexist QTIP Provisions

Real Property Probate and Trust Journal, Vol. 35, p. 97, 2000
Number of pages: 33 Posted: 11 Oct 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 43 (470,651)

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QTIP, qualified terminable interest property, marital deduction, sexist

84.

Estate of Clack: Adding Insult to Injury, or More Problems with the QTIP Tax Provisions

Southern California Review of Law and Women's Studies, Vol. 6, No. 1, 1996
Number of pages: 35 Posted: 11 Oct 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 39 (488,203)

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Estate of Clack, QTIP, qualified terminable interest property, marital deduction, demeans women

85.

Saigh it Isn't so!

Tax Notes, Vol. 107, p. 115, 2005
Number of pages: 4 Posted: 24 Mar 2006
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 39 (488,203)

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Saigh, transferee liability, estate tax, Baptiste, Poinier

86.

The Lottery Cases and Ithaca Trust

Tax Notes, Vol. 101, No. 2, 2003
Number of pages: 3 Posted: 12 May 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 33 (516,787)

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lottery, valuation, estate tax, postdeath facts, actuarial tables, Ithaca Trust, Shackleford, Gribauskas

A Different Take on the FLP Valuation Game

Tax Notes, Vol. 97, No. 5, November 4, 2002
Number of pages: 4 Posted: 10 May 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 22 (599,548)

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family limited partnership, FLP, section 2036, estate tax, valuation discounts, Strangi, Byrum, Eisenberg, Smith

A Different Take on the Flp Valuation Game

Posted: 31 Oct 2002
Wendy C. Gerzog
University of Baltimore - School of Law

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88.

A Hypothetical: Quinlan Under Ohio Law

Akron Law Review, Vol. 10, No. 1, 1976
Number of pages: 26 Posted: 04 Dec 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 21 (587,444)

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Quinlan, legal definition of death, physician's duty of care, extraordinary medical care, physician's liability, incompetency, right to privacy, consent

89.

Ithaca Trust and Section 2053: Smith, McMorris, and O’Neal

Tax Notes, Vol. 95 , No. 3, 2002
Number of pages: 3 Posted: 11 May 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Downloads 19 (600,754)

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Ithaca Trust, estate tax, deductions, postdeath facts, section 2053, Smith, McMorris, and O'Neal

90.

Portability, Marital Wealth Transfers, and the Taxable Unit

Controversies in Tax Law: A Matter of Perspective (Anthony C. Infanti ed.) (Ashgate), April 2015
Number of pages: 21 Posted: 07 Jul 2014 Last Revised: 14 Jun 2019
Bridget J. Crawford and Wendy C. Gerzog
Pace University School of Law and University of Baltimore - School of Law
Downloads 17 (613,888)

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estate tax, portability, applicable exemption, unified credit, QTIP, trusts, trust, gender, women, tax

91.

Estate of Noble: Postdeath Sale is Best Indicia of Stock's Value

Posted: 04 Feb 2005
Wendy C. Gerzog
University of Baltimore - School of Law

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92.

Okerlund and Polack: How Probative are Postgift Facts?

Posted: 08 Oct 2004
Wendy C. Gerzog
University of Baltimore - School of Law

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93.

Ithaca Trust and Section 2053: Smith, Mcmorris, and O'Neal

Posted: 19 Apr 2002
Wendy C. Gerzog
University of Baltimore - School of Law

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