Tax Notes has published an article by Richard Malamud, professor at the California State University. The
article questions the premise of the estate tax article by Lily L. Batchelder that the law requires taxing intergenerational transfers of wealth.
See Richard Malamud, "Writer Questions Premise of Batchelder's Estate Tax Article," 122 Tax Notes 805 (Feb. 9, 2009)
Posted by Min Young Choi, Associate Editor, Wealth Strategies Journal.

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