The I.R.C. § 2053(a)(3) Controversy: Should Events After Death Affect the Value of Estate Tax Deductions for Claims Against the Estate?

Authors

Anna Meresidis

Keywords

Estate, estate tax, I.R.C. 2053, I.R.C. 2053(a)(3), I.R.C. § 2053, deductions, value, death

Recommended Citation

Anna Meresidis, The I.R.C. § 2053(a)(3) Controversy: Should Events After Death Affect the Value of Estate Tax Deductions for Claims Against the Estate?, 70 Fordham L. Rev. 2705 (2002).
Available at: https://ir.lawnet.fordham.edu/flr/vol70/iss6/27