Crummey Delivers Another Knockout Punch to the IRS by Phyllis Taite (formerly Smith)

Phyllis Taite has made available for download her article, “Crummey Delivers Another Knockout Punch to the IRS,” which was published in Tax Notes in November 2015.

The Abstract is as follows:

In this article, Taite discusses Mikel v. Commissioner, in which the Tax Court addressed whether the donors qualified for the annual exclusion for gifts made to a trust with an in terrorem provision and a mandatory arbitration clause.

Source: Crummey Delivers Another Knockout Punch to the IRS by Phyllis Taite (formerly Smith) :: SSRN

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s