¹⁵IRS Letter Ruling (TAM) 9751003 (4/28/97); see Lipshultz and Zysik, “Significant Recent Developments in Estate Planning,” 29 The Tax Adviser 546 (August 1998).

¹⁶IRS Letter Ruling (TAM) 9944003 (7/2/99).

¹⁷IRS Letter Ruling (TAM) 9941013 (7/9/99).

¹⁸Est. of Cyril I. Magnin, 184 F3d 1074 (9th Cir.), rev’g and rem’g TC Memo 1996-125.

¹⁹Est. of Rose D’Ambrosio, 101 F3d 309 (3d Cir. 1996).

²⁰John M. Wheeler, 116 F3d 749 (5th Cir. 1997).

²¹Notice 99-36, IRB 1999-26, 3.

²²See Rev. Rul. 2000-28, IRB 2000-23, 1157.

²³IRS Letter Ruling (TAM) 9938005 (6/7/99).

²⁴See Marian A. Byrum, 408 US 125 (1972) (right to vote stock was not retained interest).

²⁵IRS Letter Ruling 9925027 (3/25/99); see Easton, “Recent Developments in QPRTs and QTIPs,” 31 The Tax Adviser 416 (June 2000).

²⁶IRS Letter Ruling 9922062 (2/26/99).

²⁷IRS Letter Ruling 200001015 (9/30/99).

²⁸Est. of Harriet R. Mellinger, 112 TC 26 (1999).

²⁹Ann. 99-116, IRB 1999-35, 314.

³⁰Est. of Helen Bolton Jameson, TC Memo 1999-43.

³¹Est. of Sam H. Marmaduke, TC Memo 1999-342.

³²Est. of James W. Hendrickson, TC Memo 1999-278.

³³Est. of Helen J. Smith, TC Memo 1999-368.

³⁴Est. of Richard R. Simplot, 112 TC 130 (1999).

³⁵Baine P. Kerr, 113 TC No. 30 (1999).

³⁶Est. of Robert L. Snyder, Ct. Fed. Cls., 8/20/99.

³⁷IRS Letter Ruling 9949023 (9/10/99).

³⁸Rev. Rul. 2000-2, IRB 2000-3, 305.

³⁹Center Heights Lumber Co., DC IN, 5/6/99.

⁴⁰Est. of Frank A. Branson, 113 TC No. 2 (1999).

⁴¹Rohn F. Drye, Jr., 120 Sup.Ct. 474 (1999), aff’g 152 F3d 892 (8th Cir. 1998); see Tax Trends, “Sup. Ct.: Valid Disclaimer of Inheritance Under State Law Cannot Avoid Federal Tax Lien,” 31 The Tax Adviser 274 (April 2000).

⁴²Schultz v. Schultz, 591 NW2d 212 (1999).

⁴³IRS Letter Rulings 9931048 (5/12/99), 9931049 (5/12/99) and 200008044 (12/3/99).

⁴⁴IRS Letter Ruling 200018057 (2/9/00); see Tax Clinic, “IRA-Designated Beneficiary Not Bound by Owner’s Pre-Death Withdrawal Calculations,” p. 610, this issue.