Gerson: Plain Meaning and the Gstt

6 Pages Posted: 13 Feb 2007

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Abstract

In Gerson, the Tax Court upheld the government's regulation regarding the grandfather exception to the generation-skipping transfer tax and held that the decedent's exercise of a general testamentary power of appointment in 2000, granted under a trust created by her husband at his death in 1973, was subject to the GSTT. The article reviews the decision and the plain meaning of the grandfather exception to the GSTT.

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

Suggested Citation

Gerzog, Wendy C., Gerson: Plain Meaning and the Gstt. Tax Notes, Vol. 114, p. 701, February 12, 2007. Available at SSRN: https://ssrn.com/abstract=962662

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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