An Election Year Race—For  Taxpayers

An Election Year Race—For Taxpayers

Tax court provides a game changer for individuals to soothe the swirling uncertainties


U.S. taxpayers were faced with a number of decisions in 2012, including whom to elect as president and whether to make transfers to avail themselves of the potentially disappearing $5.12 million gift tax exemption. The year was consumed by the presidential election, which forced legislative action to the sidelines and left taxpayers scrambling to

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