Mccord and Post-Gift Events

7 Pages Posted: 25 Oct 2006

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law


Focusing on the admissibility of post-gift events, the article reviews and critiques the recent Fifth Circuit opinion in McCord.

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

Suggested Citation

Gerzog, Wendy C., Mccord and Post-Gift Events. Tax Notes, Vol. 113, p. 349, October 23, 2006. Available at SSRN:

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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