¹For a discussion, see DiRe, Sawyers, Sullivan and Westort, “New Law Offers Relief to Terrorist Attack Victims,” 33 The Tax Adviser 313 (May 2002).

²See Sawyers and Whitlock, “Estates, Trusts & Gifts: Post-EGTRRA Analysis and Planning,”32 The Tax Adviser 822 (December 2001).

³The AICPA’s Trust, Estate and Gift Tax Technical Resource Panel is currently tracking these legislative changes and hopes to publish a practitioner’s resource guide in the near future.

⁴See Rev. Proc. 2001-59, IRB 2001-52, 623.

⁵REG-130477-00 (1/17/01), corrected by REG-130481-00 (2/21/01).

⁶REG-164754-01 (7/3/02).

⁷Notice 2002-8, IRB 2002-4, 398.

⁸Notice 2001-10, 2001-1 CB 459.

⁹John E. Lane III, 4th Cir., 4/17/02.

¹⁰IRS Letter Ruling 200120021 (2/13/01).

¹¹Therese Hahn, 110 TC 140 (1998), acq., AOD 2001-06 (10/15/01).

¹²M. Lee Gallenstein, 975 F2d 286 (6th Cir. 1992).

¹³Thomas J. Walshire, 8th Cir., 5/1/02.

¹⁴Est. of Richard R. Simplot, 249 F3d 1191 (9th Cir. 2001), rev’g 112 TC 130 (1999).

¹⁵Est. of Helen B. Jameson, 267 F3d 366 (5th Cir. 2001), vact’g and remd’g TC Memo 1999-43.

¹⁶See, e.g., Est. of Harriet R. Mellinger, 112 TC 26 (1999), acq., AOD 1999-06 (8/30/99); Est. of Ambrosina B. Lopez, TC Memo 1999-225; Est. of Ethel S. Nowell, TC Memo 1999-15; and Est. of Louis F. Bonner, Sr., 84 F3d 196 (1996).

¹⁷A.H. Fontana Est., 118 TC 16 (2002).

¹⁸Est. of Gladys J. Cook, TC Memo 2001-170.

¹⁹Rosa Shackleford, 262 F3d 1028 (2001), aff’g ED CA, 1999.

²⁰Christine M. Hackl, 118 TC 279 (2002).

²¹J.C. Shepherd, 283 F3d 1258 (11th Cir. 2002), aff’g 115 TC 376 (2000).

²²IRS Letter Ruling (TAM) 200212006 (11/20/01).

²³Elsie J. Church, 268 F3d 1063 (5th Cir. 2001), aff’g WD TX, 1/18/00.

²⁴Est. of Morton B. Harper, TC Memo 2002-121.

²⁵See IRS Pub. 55B, 2000 Data Book (8/30/01).