¹ For a complete list and discussion, see Godfrey, “The Phaseout of the Federal State Death Tax Credit (Part II),” 34 The Tax Adviser 148 (March 2004).

² Rev. Proc. 2003-85, IRB 2003-49, 1184.

³ For details on Sec. 2032A, see Zupanc, Guamnitz and Guamnitz, “The Intricacies of Special-Use Valuation,” 34 The Tax Adviser 434 (July 2004).

⁴ Jeffrey Okerlund, 365 F3d 1044 (Fed. Cir. 2004).

⁵ Gladys J. Cook, 349 F3d 850 (5th Cir. 2003).

⁶ Est. of Paul C. Gribauskas, 342 F3d 85 (2d Cir. 2003).

⁷ Rosa Shackleford, 262 F3d 1028 (9th Cir. 2001).

⁸ David A. Kimbell, 244 FSupp2d 700 (ND TX 2003), rev’d, 5th Cir., 5/20/04.

⁹ Est. of Albert Strangi, TC Memo 2003-145.

¹⁰ See Whitlock, “Significant Recent Developments in Estate Planning,” 34 The Tax Adviser 548 (September 2003).

¹¹ Kimbell, note 8, supra.

¹² Est. of Eugene Stone, TC Memo 2003-309.

¹³ Est. of Lea Hillgren, TC Memo 2004-46.

¹⁴ Est. of Ida Abraham, TC Memo 2004-39.

¹⁵ The Checklist is available at www.cpa2biz.com/ResourceCenters/Tax/Estate%2c+Gift%2c+Trust%2c+Fiduciary/default.htm.

¹⁶ Betsy Turner, 306 FSupp2d 668 (ND TX 2004).

¹⁷ Conrad Klein v. Alexander Hughes, CA Court of App., 1st App. Dist., Div. 3, Case A103940 (4/20/04).

¹⁸ IRS Letter Ruling 200336014 (9/5/03).

¹⁹ Est. of Merle Whiting, TC Memo 2004-68.

²⁰ IRS Letter Ruling (TAM) 200339003 (5/7/03).

²¹ Est. of Charles Aronson, TC Memo 2003-189 and Est. of Ralph Davis, TC Memo 2003-55.

²² Est. of Charles Aronson, note 21 supra.

²³ Est. of Ralph Davis, note 21 supra.

²⁴ See Regs. Sec. 20.2056(b)-7(d)(2).