Taxation-Federal Estate Tax-Tax Consequences of a Gift in Contemplation of Death by a Joint Tenant or a Tenant by the Entirety

Authors

Fredric L. Smith S.Ed., University of Michigan Law SchoolFollow

Abstract

This comment will examine the foregoing problem in light of several recent cases which have cast doubt on the presently conceived relationship between section 2035 and section 2040.

Recommended Citation

Fredric L. Smith S.Ed., Taxation-Federal Estate Tax-Tax Consequences of a Gift in Contemplation of Death by a Joint Tenant or a Tenant by the Entirety, 61 Mich. L. Rev. 1335 (1963).
Available at: https://repository.law.umich.edu/mlr/vol61/iss7/7