EFTA00967788Set 9
2013-08-234p2,362w
Guarantees and the Estate Tax Marital Deduction, 32 Tax Mgmt. Mem. 359 (1991); Jacques T.
Schlenger et al., Despite Prior Ruling, Service States That Loan Guarantee Was Not Taxable Gift ... Plan. 173 (1992); Jacques
T. Schlenger et al., Guarantee of Loan is Taxable Gift and Also Limits Marital Deduction, IRS Rules, 18 Est. Plan. 300 (1991);
Michael Schwartz
https://www.justice.gov/epstein/files/DataSet%209/EFTA00967788.pdf