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Taxation & Estate Planning

: TaxProf Blog

Gerzog: 9th Circuit Reverses on Indirect Gifts and Step Transaction Doctrine

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Wendy C. Gerzog (Baltimore) has posted Linton Reversed: Indirect Gift and Step Transaction, 130 Tax Notes 1607 (Mar. 28, 2011), on SSRN. Here is the abstract: The Ninth Circuit recently reversed the district court?s summary judgment in favor of the government in Linton on the issues of indirect gift and...

Full post as published by TaxProf Blog on March 28, 2011 (boomark / email).

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