Davenport: Res Judicata Applied

6 Pages Posted: 25 Jun 2007

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law


The Fifth Circuit applied res judicata in Davenport and the gift tax on 1980 gifts may finally be paid. The article details a long history of litigation culminating in this case.

Keywords: gift tax, estate tax, res judicata, collateral estoppel, transferee liability, valuation

Suggested Citation

Gerzog, Wendy C., Davenport: Res Judicata Applied. Tax Notes, Vol. 115, No. 12, 2007. Available at SSRN: https://ssrn.com/abstract=994791

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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