Estate of Morgens v. Commissioner (filed 12/21/09)

In this U.S. Tax Court case, the Court held that the amounts of gift tax paid by the recipients of the QTIP remainder were includable in the decedents gross estate under 2035(b) after gifts were made by decedent of her qualifying income interests in two trusts.


Note: This article can be accessed through Lexis/Nexis.