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10 Prac. Tax Law. [i] (1995-1996)

handle is hein.ali/practax0010 and id is 1 raw text is: THE PRACTICAL
TAX    I    i
FALL 1995
LAWYER                                    Volume 1 0/Number 1
The Death (and Taxes)
of a Partner                                             page 13
A partner's death may leave the partnership intact, but it opens a host of
questions regarding liquidation, basis, and income in respect of a decedent
that have to be planned for.
Stephen Utz is Professor of Law at the University of Connecticut Law School, special
counsel to the Bloomfield, Connecticut, law firm of McClure & Weatherby, LLC, and
author of Federal Income Taxation of Partners and Partnerships (ALI-ABA, Philadelphia,
3d ed. 1995), and Tax Policy: An Introduction and Survey of the Principal Debates (West,
Egan, Minn., 1993).
When the Check Is in the Mail: Taking Your
Chances on the Relation-Back Doctrine                    page 27
Are your clients writing gift checks that sit around waiting to be cashed? If
any estate planning is involved, the recipients of those checks had better
hurry to the bank, or your client may have to rely on the tenuous hope of the
relation-back doctrine to make the gifts effective for federal tax purposes.
Jeffrey S. Kinsler is Assistant Professor of Law at Marquette University Law School in
How To Prepare for Trial
in the Tax Court                                         page 37
Motions, discovery, pretrial conferences: the familiar world of the litigator
takes on a different cast in the Tax Court. The author outlines what you need
to know in preparing to do battle in this tribunal.
A former law clerk to U.S. Tax Court Judge Theodore Tannenwald, McGee Grigsby is a
partner in the Washington, D.C., office of Latham and Watkins and a Fellow of the
American College of Tax Counsel.

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