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

Posted: 19 Apr 2002

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Abstract

Professor Wendy C. Gerzog argues that three appellate cases involving the valuation of an estate tax deduction incorrectly cited Ithaca Trust Co. v. United States and clarifies that the case applies only to valuation based on the mandated use of actuarial tables.

Suggested Citation

Gerzog, Wendy C., Ithaca Trust and Section 2053: Smith, Mcmorris, and O'Neal. Tax Notes, Vol. 95, No. 3, April 22, 2002. Available at SSRN: https://ssrn.com/abstract=308103

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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