Incorporating the new valuation rules and more, this thorough revision of FEDERAL ESTATE AND GIFT TAXATION-by renowned authorities Boris Bittker and Elias Clark, and new co-author Grayson McCouch-continues to be the premier book for teaching the law behind federal estate and gift taxation.
It sure is a casebook for gift/ estate tax class. The cases are well-edited and I generally know what I'm supposed to be learning from them. Unfortunately, I'm still not sure what the takeaway is for Goodnow v. United States.