Janis: Two Perspectives of Basis

4 Pages Posted: 2 Apr 2007

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law


The Ninth and the Second Circuits affirmed the Tax Court decision in Janis but based their respective decisions on different rationales.

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

Suggested Citation

Gerzog, Wendy C., Janis: Two Perspectives of Basis. Tax Notes, Vol. 114, p. 1265, March 26, 2007. Available at SSRN: https://ssrn.com/abstract=976345

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)

Register to save articles to
your library


Paper statistics

Abstract Views
PlumX Metrics

Under construction: SSRN citations while be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information