Document Type

Article

Publication Date

April 1995

Abstract

[Also appears in Federal Wealth Transfer Tax Anthology, edited by Paul L. Caron, Grayson M.P. McCouch, Karen C. Burke, 269-275. Cincinnati: Anderson Publishing, 1998.

An adaptation with title "The Alchemy in Estate and Gift Taxation" appears in Boston College Law School Magazine 4 (Spring 1996): 28-32.]

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