FEDERAL WEALTH
TRANSFER TAXATION:
CASES AND MATERIALS
FEDERAL WEALTH
TRANSFER TAXATION:
STUDY PROBLEMS
SIXTH EDITION

2013 Supplement by PAUL R. MCDANIEL
James J. Freeland Eminent Scholar in Taxation and Professor of Law
University of Florida Levin College of Law

JAMES R. REPETTI
William J. Kenealy, S.J. Professor of Law
Boston College Law School

PAUL L. CARON
Professor of Law
Pepperdine University School of Law
Herzog Summer Visiting Professor in Taxation
University of San Diego School of Law

FOUNDATION PRESS
© 2013

© 2013 By FOUNDATION PRESS
ISBN

PREFACE
This supplement is designed to update our casebook and accompanying study problems book: Federal Wealth Transfer Taxation:
Cases and Materials (6th ed. 2009), and Federal Wealth Transfer Taxation:
Study Problems (6th ed. 2010). We hereby grant permission to users of
Federal Wealth Transfer Taxation to distribute copies of this supplement to students, either in hard copy or in electronic form.
This supplement is current through August 1, 2013 and incorporates The American Taxpayer Relief Act of 2012 (Pub. L. No.
112-240, 126 Stat. 2313 (2013)) and The Tax Relief, Unemployment
Insurance Reauthorization, and Job Creation Act of 2010 (Pub. L. No.
111-312, 124 Stat. 3296 (2010)). We want to thank Jack Bogdanski
(Lewis & Clark) for his detailed comments on the prior edition of these books.
This is the third update to Federal Wealth Transfer Taxation since the July 16, 2010 death of our lead author, mentor, and dear friend,
Paul McDaniel. Paul was a co-author of the original edition of this book in 1977, with Hank Gutman, Stanley Surrey, and Bill Warren, and remained as co-author of the five subsequent editions of the book.
Being asked to join Paul as a co-author on this book was one of the proudest (and most intimidating) moments of our careers. In working
with