Tax Notes has published part 3 of an article by Richard A. Dees, of McDermott Will & Emery, which examines the Strangi decisions and other cases that relate to Section 2036.
See Richard A. Dees, "Time Traveling to Strangle Strangi (and Kill the Monster Again), Part 3", 117 Tax Notes 161 (Oct. 8, 2007).
Posted by Lewis J. Saret, General Editor, Wealth Strategies Journal.

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