Category: Estate & Gift Tax
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Recent Article: Taxing Dynasties
Brian Galle, David Gamage, and Bob Lord, in a new law review article entitled “Taxing Dynasties” (forthcoming, 174…
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Recent Case: IRS Loses Case on Intra-Family Loans vs. Gifts
The Tax Court’s recent decision in Estate of Galli v. Commissioner, issued March 5, 2025, addresses the treatment…