Caering About the Credit for Prior Transfers

4 Pages Posted: 3 Dec 2010

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: December 1, 2010

Abstract

The author discusses Le Caer, in which the Tax Court analyzed and rejected the taxpayers' proposed computations for the credit for tax on prior transfers under section 2013.

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

JEL Classification: H20, H29, K34

Suggested Citation

Gerzog, Wendy C., Caering About the Credit for Prior Transfers (December 1, 2010). Tax Notes, Vol. 129, No. 9, 2010. Available at SSRN: https://ssrn.com/abstract=1718357

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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