Adobe InDesign CS3 (5.0)
60 Probate & ProPerty j September/OctOber 2008 or (2) specifying the value of a properrt interest transferred. In a line of cases going back to 1944, the IRS has experienced a measuur of success in challenging certain types of formula clauses. But two recent taxpayer victories in cases invollvin dollar value formula clauses bring the issue to the forefront: Successsio of McCord v. Commissioner, 461 F.3d 614 (5th Cir. 2006), and, more recently, Christiansen v. Commissioner, 130 T.C. No. 1 (2008)...