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.
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,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol61/iss7/7