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The World's Greatest Gift Tax Mystery Solved

Posted: 13 Apr 2007  

Jonathan G. Blattmachr

Milbank, Tweed, Hadley & McCloy LLP

Diana S.C. Zeydel

Greenberg Traurig, LLP

Mitchell Gans

Hofstra University - School of Law

Abstract

Jonathan G. Blattmachr, Diana S. C. Zeydel, and Mitchell M. Gans examine section 2523(b)(2)'s history and conclude that it was intended to deal with the limited situation in which the power of appointment created by the donor spouse has been conferred on the donor spouse by a third party.

Suggested Citation

Blattmachr, Jonathan G. and Zeydel, Diana S.C. and Gans, Mitchell, The World's Greatest Gift Tax Mystery Solved. Tax Notes, Vol. 115, No. 3, April 16, 2007. Available at SSRN: https://ssrn.com/abstract=980183

Jonathan G. Blattmachr (Contact Author)

Milbank, Tweed, Hadley & McCloy LLP ( email )

1 Chase Manhattan Plaza
New York, NY 10005
United States
212-530-5066 (Phone)

Diana S.C. Zeydel

Greenberg Traurig, LLP ( email )

1221 Brickell Avenue
Miami, FL 33131
United States

Mitchell M. Gans

Hofstra University - School of Law ( email )

121 Hofstra University
Hempstead, NY 11549
United States
(516) 463-5876 (Phone)

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