Updated Wednesday, May 22, 2013 as of 7:46 AM ET
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Wandry Case Adds Appeal to Large Family Gifts
Donald Jay Korn
In the wake of the newly-passed American Tax Relief Act of 2012, it’s likely many wealthy clients will continue to make large family gifts. If they are giving away hard-to-value assets, they might consider following a tactic from the Wandry case, decided by the Tax Court in 2012.
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