June 2025 Estate & Gift Tax Digest 

The reference of recent cases and rulings concerning estate and gift taxation--topically organized and indexed!

Estate and Gift Tax Digest, Fourth Edition provides references to important federal estate, gift, and generation-skipping tax cases and rulings rendered since January 1, 1976.

The important decisions of federal courts and the rulings of the Internal Revenue Service have been carefully edited to present concise and easily understandable abstracts of complex cases.

The Digest:

• Summarizes the facts
• Gives the holding
• States the name of the case or ruling and the volume and page number of the law reporters where the full text of the decision or ruling is printed