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51 U. Louisville L. Rev. 239 (2013)
Of Red Bags and Family Limited Partnerships: Reforming the Estate and Gift Tax Valuation Rules to Achieve Horizontal Equity
John F. Coverdale*
* Professor of Law, Seton Hall University School of Law. I appreciate the comments of Professors Tracy Kaye, Sarah Waldeck, Wendy Gerzog, and Iris Goodwin. Karl Baumle provided valuable help as a research assistant. I am particularly indebted to Trang Nguyen of Seton Hall’s legal support staff, whose skill and unfailing good humor go a long way toward making life more pleasant. The research for this Article was supported by a summer grant from Seton Hall University School of Law.